With pensions being a key component of many clients’ financial and estate planning, the need to understand pension scheme rules and related tax reliefs is clear. It can also be important to understand how the assets of these pension schemes are invested. One structure subject to recent scrutiny is the exempt unit trust (EUT). The EUT is a trust-based structure used to facilitate investment by all types and sizes of Irish pension schemes.
The attached article by Niamh Keogh appeared in the February 2012 edition of Accountancy Ireland.
Recommended Insights
Article and Insights
1
Feb 2024
William Fry is pleased to launch its Responsible Business Annual Report 2023.
Article and Insights
2
Feb 2024
We focus on the second batch of draft implementation measures announced by the Eur...
Partner
John O’Connor
Article and Insights
2
Feb 2024
The Supreme Court has refused leave to appeal from a decision rejecting John Delan...
Partner
Deirdre O’Donovan
Article and Insights
24
Jan 2024
The High Court recently dismissed a petition seeking the winding up of a biofuel c...
Partner
Fergus Doorly
prev
next