1 March 2021 – Legislative Amendments to Retirement Funds: On 1 March 2021 several amendments to retirement funds were promulgated and became effective. The amendments are concerning the following: Annuitisation of the Provident Fund Free Portability of Retirement Funds Emigration Withdrawals Retirement Annuities Commutation of living annuity for terminating Trusts ROT [SR1] Enhancement Request for Previously issued Directives for Individuals ad Tax Practitioners