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ARTICLE · 11 SEPTEMBER 2008

Changes To The Irish Qualifying Investor Fund Regime

Dillon Eustace
Dillon Eustace
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Following a process of consultation between the Irish Financial Regulator and the Irish Funds Industry Association, a number of important positive changes have now been introduced to the regime for the authorisation and regulation of Qualifying Investor Funds.

IrelandStrategy
Dillon Eustace
Dillon Eustace
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1. Introduction

Following a process of consultation between the Irish Financial Regulator and the Irish Funds Industry Association ("IFIA"), a number of important positive changes have now been introduced to the regime for the authorisation and regulation of Qualifying Investor Funds ("QIFs").

2. QIFs - Background

A QIF is a non-UCITS product regulated in Ireland by the Financial Regulator which can be structured as an investment company, unit trust, investment limited partnership or common contractual fund (single portfolio or umbrella with segregated liability). QIFs have a minimum subscription requirement per investor of €250,000 (or equivalent) and can be sold only to qualifying investor individuals with a minimum net worth of €1.25 million (excluding principal private residence/contents) or institutions who own or invest on a discretionary basis at least €25 million (or are themselves

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