ARTICLE · 09 MARCH 2018

Update For Action: Pension Scheme Notification Requirements

Arthur Cox

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The trustees of pension schemes are required to notify the Pensions Authority if the scheme has invested in debt instruments by 31 March 2018 using the form on the Pensions Authority's website.

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UPDATE FOR ACTION: PENSION SCHEME NOTIFICATION REQUIREMENTS UNDER THE EUROPEAN UNION (OCCUPATIONAL PENSION SCHEMES) (INVESTMENT) (AMENDMENT) REGULATIONS 2016 (THE "REGULATIONS")

The trustees of pension schemes are required to notify the Pensions Authority if the scheme has invested in debt instruments by 31 March 2018 using the form on the Pensions Authority's website. Trustees should contact their actuary/investment manager to determine whether they have invested in debt instruments.

The Regulations, which are in force, relate to direct investment by pension schemes in debt instruments, excluding investments in collective investment undertakings and investments in an insurance policy. The Regulations are applicable if the scheme has directly invested in any of the following:

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