Code of Practice for trustees
One of the functions of the Pensions Authority under the Pensions Act, 1990, as amended (the Act), is to issue guidance on the duties and responsibilities of trustees of occupational pension schemes and trust retirement annuity contracts, and codes of practice on specific aspects of their responsibilities. The Code of Practice published under Related File(s) below is issued by the Authority pursuant to section 10 (1)(c)(i) of the Act.
The defined benefit financial risk measure referred to in paragraph 101 of the Code of Practice is available from the Defined benefit financial risk measure section of the Authority’s website. The list of courses which meet the trustee qualification requirement referred to in paragraph 107 of the Code of Practice is available on the Trustee qualifications section of the Authority’s website.
The Authority may amend or supplement this Code periodically.