Amendments to the Trust RACs (Disclosure of Information) Regulations 2007

4 July 2022: The Trust RAC (Disclosure of Information) (Amendment) Regulations 2022 (S.I. No. 296 of 2022) (the Regulations) came into effect on 16 May 2022.

The Regulations amend the existing Trust RACs (Disclosure of Information) Regulations 2007 (S.I. No. 182 of 2007).

The Regulations follow on from disclosure related amendments made in December 2021 and some of these changes are consequential to the transposition of Directive (EU) 2016/2341 (the IORP II Directive).

The main amendments include:

• minor changes to the content of the annual report in relation to information required to accompany the audited accounts; and
• changes to signing requirements to reflect the two-trustee rule under section 64AC of the Pensions Act, 1990, as amended.

For further information, contact:

Technical Unit
The Pensions Authority
Tel: 01 613 1900
info@pensionsauthority.ie

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