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IORPs Regulations

Recent case law in Ireland has suggested that a provision of domestic legislation cannot be used for the purposes of implementing EC law unless it is clear that such delegated legislation is clearly authorised by the primary legislation. To this end, section 5 of the Pensions Act 1990 was amended by section 44 of the Social Welfare Law Reform and Pensions Act, 2006 to expressly state that regulations made under the Pensions Act may be used to implement law. On foot of this new power the 2005 IORPs Regulations have been re-made as below.

Minister for Social Affairs, Séamus Brennan, T.D., signed into law a number of Occupational Pension Schemes Regulations in relation to EU Directive 2003/41/EC, better known as the IORPs Directive.

To Download the regulations in full, please select the Download links below. The regulations are in PDF format. For more information on these regulations see the Pensions Board.

Download Occupational Pension Schemes (Cross Border) Regulations, S.I. No. 292 of 2006 - The regulations in PDF are 99 kb in size.

Download Occupational Pension Schemes (Trustee) Regulations, S.I. No. 293 of 2006- The regulations in PDF are 78 kb in size.

Download Occupational Pension Schemes (Investment) Regulations, S.I. No. 294 of 2006- The regulations in PDF are 104 kb in size.

Download Occupational Pension Schemes (Funding Standard) (Amendment) Regulations, S.I. No. 295 of 2006 - The regulations in PDF are 108 kb in size.

Download Occupational Pension Schemes (Disclosure of Information) Regulations, S.I. No. 301 of 2006 - The regulations in PDF are 256 kb in size.