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.