Revenue have a 12,700 minimium "Specific Income" before they allow you transfer the balance of your pension into a ARF, otherwise it must go into an ARMF, which can not be accesed until age of 75, I am 51, and receive 11688 PA in my owm right on disabitily allowance, spouse or dependent allowance is not eligible. Can anybody advise if other SW allowances qualify as "Specific Income" as far as Revenue is concerned. Is there any other way to make up the difference of Euro 1012 PA