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ARTICLE · 01 NOVEMBER 2017

Pensions Update – Autumn 2017

Section 80(1) of the Pensions Act provides that where a rule of a scheme does not comply with the principle of equal treatment on the gender ground, it shall, to the extent that it does not so comply...

IrelandEmployment and HR

1 LEGISLATION

1.1 Pensions Acts 1990 to 2015

Section 80(1) of the Pensions Act provides that where a rule of a scheme does not comply with the principle of equal treatment on the gender ground, it shall, to the extent that it does not so comply, be rendered null and void with effect from 17 May 1990. Section 80(3) preserves for pre-1990 benefits an (otherwise null and void) rule relating to retirement ages for a limited period until 31 December 2017 (e.g. where a female active member has pre-1990 benefits which have a different NRD attaching to them than an equivalent male active member, the employers and trustees are permitted to retain that unequal treatment up to 31 December 2017 but after that date the male active pre-1990 benefits must be levelled up to those of his female counterparts). Where an otherwise null and void rule remains in force for pre-1990 benefits in the scheme provisions on 1 January 2018 then the trustees of the scheme will be required to

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