Pension Schemes: Trustee Training Requirements.
Did you know that trustees of pension schemes must undergo trustee training and that a failure to comply with the training requirements may result in the trustee being fined or facing more serious sanctions in court?
Contact: Fiona Thornton.
December 2011.
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The Pensions Levy.
A temporary levy, at the annual rate of 0.6%, was introduced this year to apply for
four years to Irish pension schemes. This article, which was first published in the
Irish Tax Review, 24(4), 2011, explains the details of how the pensions levy works and looks at some of the practical issues which have arisen to date.
Contact: Fiona Thornton.
November 2011.
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Implications of Increasing the State Pension Age.
The National Pensions Framework published in March 2010 indicates that the State Pension Age will be increased gradually to 68 years. This proposal creates a number
of uncertainties for individuals and employers.
Contact: Fiona Thornton.
July 2011.
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A Guide to Employee Share Schemes in Ireland.
Contact: Fiona Thornton.
May 2011.
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Pension Trustees Need to Watch for Legal Pitfalls, Say Experts.
In this article by Kyran Fitzgerald in IRN, Industrial Relations News,
Fiona Thornton comments on the difficulties facing pensions trustees.
January 2011.
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Winding Up Pension Schemes.
An overview of what happens when a defined benefit pension scheme is wound up.
Contact: Fiona Thornton.
December 2010.
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Restructuring Defined Benefit Schemes.
The overwhelming majority of defined benefit pension schemes are running deficits at present due to a combination of factors, including adverse performance of investment markets, longevity of pensioners and tighter regulatory controls.
Contact: Fiona Thornton.
June 2010.
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A Brief Guide to Pensions in Ireland.
This guide provides a brief overview of the legislation and related rules and regulations which govern the operation of pensions in Ireland.
February 2010.
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The Impact of the Pensions Directive in Ireland.
Directive 2003/41/EC on the Activities and Supervision of Institutions for Occupational Retirement Provision, which enables Irish pension schemes to operate on a cross-border basis and for employees to participate in overseas EU pension schemes.
September 2009.
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Redundancy: the Pensions Issues.
Spring 2009.
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Death-in-Service Benefits.
The roles of the employer, trustees and employee and how they can all work together
to provide these benefits.
Autumn 2008.
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Sex, Death and Money.
A recent European Court case reaffirms the old adage that pensions are really about sex, death and money. This case and two important changes brought in by the Social Welfare and Pensions Act 2008 are discussed.
Summer 2008.
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Thinking Ahead.
The impact that early leavers have on a pension scheme can often be overlooked.
This is becoming of increasing importance as individuals may move job many times during a career.
Spring 2008.
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Pension Funds: How to Handle a Complaint.
Spring 2007.
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Avoiding Pension Pitfalls.
At the best of times, pensions can appear a complicated business, and never more so than when divorce becomes an issue. This article leads you through this potential minefield.
Autumn 2006.
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Internal Dispute Resolution Procedure for Pension Schemes.
New obligations imposed under regulations that came into force in September 2003.
March 2004.
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Pensions Implications of the
Protection of Employees (Fixed-Term Work) Act 2003.
August 2003.
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Pension Funds: Investment Downturn - Whose Liability?
This was published in Irish Pensions Magazine 4(3), Autumn 2002.
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The Beckmann Case. (pdf file)
This paper discusses the implications of the Beckmann case on the Irish transfer of undertakings regulations and related EU Council Directives. Fiona Thornton presented this paper at a meeting of the Association of Pension Lawyers in Ireland in September, 2002.
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Surpluses in Occupational Pension Schemes - Best Practice for Trustees. (pdf)
February 2002.
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The Complex Role of a Trustee of a Pension Scheme. (pdf file)
2001.
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