ARTICLE · 10 JULY 2013

Pensions & Retirement Plans In Ireland, 2013

Matheson

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The Pensions Act 1990 is the primary pensions legislation in Ireland. The Pensions Act regulates the operation of occupational pension schemes, Personal retirement savings accounts and trust Retirement annuity contracts.

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Deirdre Cummins

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Ireland Statutory and regulatory framework

1 What are the main statutes and regulations relating to pensions and retirement plans?

The Pensions Act 1990 (as amended) (the Pensions Act) is the primary pensions legislation in Ireland. The Pensions Act regulates the operation of occupational pension schemes, Personal retirement savings accounts (PRSAs) and trust Retirement annuity contracts (RACs). There are a large number of regulations in place which supplement primary legislation and regulate all aspects of the operation and administration of pension schemes. The legal framework in place in Ireland implements EU Directive 2003/41/EC (commonly called the IORP Directive) and also EU directives relating to pensions and equality issues.

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