ARTICLE · 06 SEPTEMBER 2016

Pensions Update

Arthur Cox

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The Pensions Authority has published the second and third tranches of a proposed four sets of codes of governance to be published in 2016 to help trustees of "DC Schemes" meet the Authority's standards of practice...

IrelandEmployment and HR

Michael Shovlin

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1. PENSIONS AUTHORITY UPDATE

New Codes for Defined Contribution Schemes

The Pensions Authority (the "Authority") has published the second and third tranches of a proposed four sets of codes of governance (the "Codes") to be published in 2016 to help trustees of defined contribution schemes ("DC Schemes") meet the Authority's standards of practice for good scheme governance and administration. The Codes are not statements of law but rather they are intended to supplement the Authority's Trustee Handbook. These codes do not apply to defined benefit schemes but many of the same principles do. The first tranche was published on 27 January and included Codes on the establishment of a governance plan of action, procedures for trustee meetings and the management of conflicts of interest.

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