1. INTRODUCTION
Over the years, Dillon Eustace has been involved in a
significant number of UCITS mergers, both domestic and on a
cross-border basis. We continue to see strong demand for advice in
respect of UCITS mergers, whether for building efficiency or
seeking to achieve economies of scale. We set out below some
information on the process involved in carrying out a UCITS merger,
as well as some practical considerations.
2. TYPES OF UCITS MERGER
The UCITS Directive1 (and its implementing
legislation in Ireland, the UCITS Regulations2 )
provides for the following three types of merger contemplated under
the UCITS Directive, which can be used when merging one or more
UCITS with each other.
