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The recent High Court case of O'Rourke v Meadowvale Pension Scheme [2023] IEHC 148 (the Case) found that a deed purporting to wind-up a pension scheme over a decade ago was not legally effective.

Currently, the FSO has no jurisdiction to investigate complaints where the conduct complained of occurred more than six years before the complaint is made.

The Insurance Distribution Directive (IDD) permits each Member State to develop general good rules (i.e. national rules)

The European Insurance and Occupational Pensions Authority (EIOPA) recently published its Supervisory Convergence Plan for 2021 (Plan).

The annual compliance statement is a new requirement for pension trustees introduced by the European Union Regulations 2021 (the IORP II Regulations) on 22 April 2021.

2016 was a mixed bag with little change for pensions in Ireland.

In a recent case, John O'Brien v PPI Adhesive Plastics, the WRC ordered a company to pay its former employee €35,000 for compulsorily retiring him despite his wish to stay on in his job.

On 14 June 2016 the Pensions Authority published the third tranche of its codes of governance for defined contribution schemes.

For company directors who are also trustees or members of an occupational pension scheme, this can be a particularly tricky issue as inevitably multiple interests can influence their decision making.

Insurance Ireland recently published a report entitled "A Universal Pension Fund for Ireland" which explores options for the implementation of a universal pension scheme.

Problems with the current system

The Court of Justice of the European Union delivered its judgment in Hogan & Others v. Minister for Social and Family Affairs, Ireland, Attorney General [2013] CJEU Case C-398-11 on 25 April 2013.

As part of its Budget publications, the Department of Finance published the Review of the Taxation of Share-Based Remuneration (the "Review") conducted by Indecon International Research Economists.

On Thursday 26 September, the Court of Justice of the European Union released legal opinions on two recent cases regarding leave entitlements for women who had children via a surrogate mother.

The judgment of President Kearns in the case of Willis and Others v. The Pensions Ombudsman and Emer Lawlor [2013] IEHC 352 was delivered on 22 July 2013 in the High Court.

In recent weeks we have seen a number of additional milestones passed in the Government's proposed introduction of auto enrolment (AE). We have set out below a summary of the main updates.

In a Defined Benefit, or DB, scheme, the employer bears the financial risk of the plan. If the amount contributed to the scheme is insufficient to discharge the liability, the employer must pay the balance.