This particular client had accumulated a significant pension fund, taking considerable investment risk and looking to access their pension in 5 years time. If future investment returns were to be negative, this could have a significant impact on the pension fund value and planning exit date. However, if current investment returns were to continue, then the individual would accumulate a greater than Revenue-allowable pension fund. Any excess above Revenue-allowable pension fund is taxed at 40%, so there is no incentive to fund beyond this Revenue limit. Bluechip helped this Client establish a plan that was specific to their exit date and investment risk profile.