The scope of Ireland’s new pension regulations giving effect to the EU Pensions Directive, is far reaching, writes Paula Kelleher, who says that Ireland’s wish to portray itself as an investment friendly location, and its willingness to create a suitable environment to make this happen is demonstrated once again in the new Pension Regulations giving effect to the Directive. In this article, she examines some of the key pension regulations, including the areas of the qualification of pension trustees to act in that capacity, their authorisation to operate cross border schemes, as well as the investment and borrowing regulations which have now been introduced. |