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The principal issue for the Commercial Court to determine in the case of EBS Building Society v Thomas Hefferon and Michael Kearns, was whether the pension funds of the applicants or any payment thereunder to them in the future was amenable to attachment by way of appointment of a receiver by way of equitable execution.

On 15 August 2025, Revenue published an update to Chapter 13 of the Pensions Manual, which deals with the transfer of pension benefits.

The long-awaited Automatic Enrolment Retirement Savings System Act 2024 has been signed into law by the President. This Act will impact every business in the country which has employees.

The European Insurance and Occupational Pensions Authority ("EIOPA") replaces the Committee of European Insurance and Occupational Pensions Supervisors (CEIOPS) with effect from the 1 January 2011.

The European Union (Occupational Pension Schemes) Regulations 2021 known as the IORP II Regulations were signed into Irish law on 22 April 2021.

Ireland's Employment (Contractual Retirement Ages) Act 2025 takes effect on June 29, 2026, granting employees the right to refuse retirement at contractual ages below the State pension age of 66. How will this legislation impact occupational pension schemes, particularly regarding benefit accrual, contribution payments, and the timing of member entitlements?

In this latest episode of the Matheson Employment Law Podcast Series, Bryan Dunne, Head of Employment is joined by our newest partner, Rachel Barry, and senior associate, Colum Holland, to explore two significant developments for European Works Councils: the new EWC Directive and the landmark Irish High Court decision in the Verizon case.

The countdown is on. Countries have until June 2026 to implement the EU's Pay Transparency Directive into their national law.

The IORP II Directive has been transposed into Irish law. The European Union (Occupational Pension Schemes) Regulations, 2021 (SI No 128 of 2021) were signed into law by Heather Humphreys TD, ...

On 29 March 2022, the Department of Social Protection published the Final Design Principles for the introduction of a pensions auto-enrolment system in Ireland.

ESG or Environmental, Social and Governance factors have recently become a hot topic in the financial services and indeed in the pensions industry. But what are the legal...

The Act clarifies that no amendment to the governing trust documentation of a scheme is required in order to allow trustees to comply with an AVC drawdown request from a member.

In welcome news for UCITS funds, the Chilean private pension fund regulator (known as the Superintendencia de Pensiones ("SP")) recently clarified that Chilean private pension funds (often referred to as Administradoras de Fondos de Pensiones ("AFPs")) can invest in UCITS funds pursuing "hedge fund-like strategies".

EIOPA has published its seventh annual consumer trends report and accompanying press release outlining key developments in the European insurance and pensions sector.

Pension providers and employers will, no doubt, be watching reports on the payment of the Local Property Tax with interest.

The Employment (Contractual Retirement Ages) Bill 2025 has been passed by both Houses of the Oireachtas and will now go to the President to be signed into law.

The Automatic Enrolment Retirement Savings System Act 2024, signed into law on 9 July 2024, introduces a new retirement savings scheme in which workers will be automatically enrolled once they meet certain requirements.

The government published the long-awaited Automatic Enrolment Retirement Savings System Bill 2024 on Friday 5 April 2024. This Bill will impact every business in the country...