QFM definition

QFM means a Qualifying Fund Manager as defined in Section 784(A) of the Taxes Consolidation Act, 1997. The QFM is responsible for the management of the assets within the ARF and AMRF pension structure, and the distribution of those assets. The QFM has complete responsibility for the discharge of all obligations in relation to tax due on all distributions from the A(M)RF.
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Examples of QFM in a sentence

  • Several recent calculations beyond the dipole approx- imation [8, 9] con rmed the increase of the di erential cross sections at the center of the energy distribution, thus supporting QFM.

  • We emphasize that the peak of the distribution in recoil momentum of the double photoionization cross- section at q = 0 observed in [1, 2] is a very important qualitative result, proving the existence of QFM.

  • The report will be provided electronically via email to the designated QFM or IT Representative.

  • However, some attempts were undertaken to check the QFM existence performing the numerical calculations of the double photoionization cross-section.

  • For a long time it was beyond the experimental abil- ities to nd a manifestation of QFM in experiments.

  • Therefore, we conclude, as did the authors of experiments [1, 2], that it demon- strates for the rst time the existence of the quasifree mechanism (QFM) of the double photoionization, which was predicted many years ago [3].

  • Later it was understood [5] that QFM is extremely sensitive to the analytical properties of the initial state wave functions.

  • The Nominee QFM may in QFM or Qualifying Fund Manager means qualifying fund manager as defined in Section 784A(1)(a) of the Taxes Act; Taxes Act means the Taxes Consolidation Act 1997.

  • Under the Finance Act 2012, if an individual has total pension assets of €2 million or greater between one or more ARF(s) and/or Vested PRSA(s) then they must appoint a Nominee QFM to look after their entire portfolio in order to ensure the 6% imputed distribution is applied correctly.

  • This is referred to as an ‘Imputed Distribution’ (i.e. make a mandatory draw NRFM or Newcourt Retirement Fund Managers Limited is defined as the QFM, the Firm and/or NRFM.