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Budget 2014: government U-turn on Pensions Levy
  • William Fry
  • Ireland
  • November 6 2013

The Minister for Finance, Michael Noonan, appears to have backtracked on the commitment made in last years' Budget when he announced that the

Review of Assumptions for DC Projections
  • William Fry
  • Ireland
  • January 21 2016

The Society of Actuaries has confirmed that the assumptions used to calculate DC projections (known as Statements of Reasonable Projections or SORPs

Employee Stock Plans: Year-End 2015 International Reporting Requirements
  • Jones Day
  • Australia, China, France, India, Ireland, Israel, USA, Vietnam, Japan, Malaysia, Philippines, Singapore, Thailand, United Kingdom
  • January 21 2016

This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most

Trustee Qualification - Professionalism, Not Just Professionals
  • William Fry
  • Ireland
  • January 21 2016

The Pensions Authority is currently reviewing the issue of trustee qualification. In 2015 the Authority sought submissions on a number of questions

Changes to VAT for defined contribution pension schemes
  • Eversheds Sutherland (International) LLP
  • Ireland
  • April 15 2015

The Finance Act 2014, enacted last December, has extended certain exemptions from VAT provided to collective investment schemes to defined

Certain health insurance reimbursements prohibited- immediate action required for IrishNI companies with US employees
  • Arnall Golden Gregory LLP
  • Ireland, USA
  • May 20 2015

Irish and Northern Irish companies with employees in the US need to read this update and take immediate action if needed. And I'm not just writing

Pensions Update - Winter 2016
  • Arthur Cox
  • Ireland
  • November 21 2016

Budget 2017 was announced on 11 October 2016 and the implementing Finance Bill was published on 18 October 2016. Together, they contained two

2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • European Union, Hong Kong, Ireland, OECD, United Kingdom, USA
  • November 15 2016

On March 10, 2016, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released a

Finance Bill extends approved retirement fund drawdowns to 25 years
  • William Fry
  • Ireland
  • December 10 2014

In 2011, the government increased the "imputed or notional distribution of assets" to 5. This is the amount Revenue assumes a person will draw down

Share Based Remuneration: Budget 2017 and Beyond
  • LK Shields
  • Ireland
  • November 9 2016

Earlier this month in the Financial Statement for Budget 2017, the Minister for Finance, Michael Noonan, announced his intention to develop a new