Pensions Act 1990

ARRANGEMENT OF SECTIONS

PART I

PRELIMINARY AND GENERAL

1. Short title and commencement.
2. Interpretation.
3. Offences.
4. Exchange of information.
5. Regulations generally.
6. Laying of regulations before Houses of Oireachtas.
7. Expenses.

PART II

ESTABLISHMENT OF PENSIONS BOARD

8. Establishment day.
9. Establishment of Board.
10. Functions of Board.
11. Conferral of additional functions on Board.
12. Consultants and advisers.
13. Gifts.
14. Committees of Board.
15. Chief executive.
16. Staff of Board.
17. Superannuation of staff of Board.
18. Authorised persons.
19. Membership of either House of Oireachtas or of European Parliament by members or staff of Board.
20. Advances by Minister to Board.
21. Disclosure by member of Board of interest in proposed contract.
22. Accounts and audits of Board.
23. Reports and information to Minister.
24. Disclosure of information.
25. Fees payable to Board.
26. Provision in relation to determinations by Board under sections 38, 53, 58 and 75.

PART III

PRESERVATION OF BENEFITS

27. Interpretation (Part III).
28. Entitlement to preserved benefit.
29. Preserved benefit — defined benefit scheme.
30. Preserved benefit — defined contribution scheme.
31. Payment of preserved benefit.
32. Non-entitlement to refund of contributions.
33. Revaluation of preserved benefit.
34. Entitlement to transfer payment.
35. Power of trustees to effect transfer payment.
36. Provisions of schemes relating to forfeiture and lien to be disregarded.
37. Exclusion from and modification of Part III and Second Schedule.
38. Conflict between Part III and schemes.
39. Schemes may provide higher benefits.

PART IV

FUNDING STANDARD

40. Interpretation (Part IV).
41. Application (Part IV).
42. Actuarial funding certificate.
43. Effective dates for actuarial funding certificates.
44. Provisions relating to funding standard.
45. Provisions relating to schemes commencing before commencement of this Part.
46. Matters to which actuary is to have regard.
47. Limitations on calculation of resources of relevant scheme.
48. Priorities on winding up of relevant scheme.
49. Funding proposal.
50. Direction by Board to trustees.
51. Qualification for appointment as actuary of scheme.
52. Exclusion from and modification of Part IV and Third Schedule.
53. Conflict between Part IV and schemes.

PART V

DISCLOSURE OF INFORMATION IN RELATION TO SCHEMES

54. Disclosure of information in relation to schemes.
55. Annual reports.
56. Audited accounts and actuarial valuations.
57. Modification of Part V.
58. Conflict between Part V and schemes.

PART VI

TRUSTEES OF SCHEMES

59. General duties of trustees of scheme.
60. Duty to register scheme.
61. Restriction of Perpetual Funds (Registration) Act, 1933.
62. Selection by members of funded schemes of persons for appointment as trustees.
63. Appointment and removal of trustees by High Court.
64. Appointment and removal of trustees by Board.

PART VII

EQUAL TREATMENT FOR MEN AND WOMEN IN OCCUPATIONAL BENEFIT SCHEMES

65. Interpretation (Part VII).
66. Schemes to comply with principle of equal treatment.
67. Principle of equal treatment.
68. Onus of proof in certain cases.
69. Supplementary provisions to section 66.
70. Equal treatment and access to schemes.
71. Non-compliance, compulsory levelling up.
72. Maternity provisions.
73. Family leave provisions.
74. Principle of equal treatment and collective agreements, etc.
75. Determination of disputes.
76. Equality officers.
77. Investigation of disputes by Court
78. Powers of Court under section 77.
79. Failure to implement determination of Court.
80. Offences relating to certain dismissals and effect, etc.
81. Provisions supplemental to section 80