Brief presentation on advantages of incorporating your Business for Sole Traders.

1. Pensions: Personal Contributions versus Employer Contributions Meritus Wealth Management Ltd., t/a Meritus, is regulated by the Central Bank.Directors: Gerard M. Quinn, Shane A. O'Connor, Cian J. MahonyCompany Reg No: 334476 www.meritus.ie

3. Earnings cap of €115,000.

4. No relief for PRSI or Universal Social Charge (USC)

5. Relief scheduled to fall to standard rate of income tax in 2014???

6. No early retirement (except ill health) Earliest Retirement Age is 60

7. Pension fund cap of €2.3M ???

8. New 3% levy on incomes over €100,000

9. Company can write off significant pension contributions against corporation tax. (Revenue Maximum Funding)

10. No BIK on employer contributions

11. Contributions not restricted by earnings cap.

12. Effective relief against Income Tax, Universal Social Charge and PRSI.

13. Early retirement allowed in full health from age 50 (If retirement is genuine and shares are disposed of).

14. Pension fund cap of €2.3 million

15. Caps doubled for working spouses.Meritus Wealth Management Ltd., t/a Meritus, is regulated by the Central Bank.Directors: Gerard M. Quinn, Shane A. O'Connor, Cian J. MahonyCompany Reg No: 334476 www.meritus.ie

17. Company gets Corporation tax relief on any contribution for each member.

18. Individual is not charged the USC of approx 11% on employer contribution.

19. Effective tax relief of 41% on all contributions made by Proprietary Directors Meritus Wealth Management Ltd., t/a Meritus, is regulated by the Central Bank.Directors: Gerard M. Quinn, Shane A. O'Connor, Cian J. MahonyCompany Reg No: 334476 www.meritus.ie

20. The Pension Difference Meritus Wealth Management Ltd., t/a Meritus, is regulated by the Central Bank.Directors: Gerard M. Quinn, Shane A. O'Connor, Cian J. MahonyCompany Reg No: 334476 www.meritus.ie

21. The Tax Difference Meritus Wealth Management Ltd., t/a Meritus, is regulated by the Central Bank.Directors: Gerard M. Quinn, Shane A. O'Connor, Cian J. MahonyCompany Reg No: 334476 www.meritus.ie

23. 25% Retirement Lump sum of € 300,666

25. 25% Retirement Lump Sum of € 575,000.

26. Balance of € 1,725,000 to invest in AMRF/ARF or Annuity.Meritus Wealth Management Ltd., t/a Meritus, is regulated by the Central Bank.Directors: Gerard M. Quinn, Shane A. O'Connor, Cian J. MahonyCompany Reg No: 334476 www.meritus.ie

27. The Optimum Pension Fund Meritus Wealth Management Ltd., t/a Meritus, is regulated by the Central Bank.Directors: Gerard M. Quinn, Shane A. O'Connor, Cian J. MahonyCompany Reg No: 334476 www.meritus.ie