1990 Acts

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Pensions Act 1990

Arrangement of Sections

Part I

Preliminary and General

Short title and commencement
Exchange of information
Regulations generally
Laying of regulations before Houses of Oireachtas

Part II

Establishment of Pensions Board

Establishment day
Establishment of Board
Functions of Board
Conferral of additional functions on Board
Consultants and advisers
Committees of Board
Chief executive
Staff of Board
Superannuation of staff of Board
Authorised persons
Membership of either House of Oireachtas or of European Parliament by members or staff of Board
Advances by Minister to Board
Disclosure by member of Board of interest in proposed contract
Accounts and audits of Board
Reports and information to Minister
Disclosure of information
Fees payable to Board
Provision in relation to determinations by Board under sections 38, 53, 58 and 75

Part III

Preservation of benefits

Interpretation (Part III)
Entitlement to preserved benefit
Preserved benefit — defined benefit scheme
Preserved benefit — defined contribution scheme
Payment of preserved benefit
Non-entitlement to refund of contributions
Revaluation of preserved benefit
Entitlement to transfer payment
Power of trustees to effect transfer payment
Provisions of schemes relating to forfeiture and lien to be disregarded
Exclusion from and modification of Part III and Second Schedule
Conflict between Part III and schemes
Schemes may provide higher benefits

Part IV

Funding Standard

Interpretation (Part IV)
Application (Part IV)
Actuarial funding certificate
Effective dates for actuarial funding certificates
Provisions relating to funding standard
Provisions relating to schemes commencing before commencement of this Part
Matters to which actuary is to have regard
Limitations on calculation of resources of relevant scheme
Priorities on winding up of relevant scheme
Funding proposal
Direction by Board to trustees
Qualification for appointment as actuary of scheme
Exclusion from and modification of Part IV and Third Schedule
Conflict between Part IV and schemes

Part V

Disclosure of information in relation to Schemes

Annual reports
Audited accounts and actuarial valuations
Modification of Part V
Conflict between Part V and schemes

Part VI

Trustees of Schemes

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

Part VII

Equal Treatment for Men and Women in Occupational Benefit Schemes

Interpretation (Part VII)
Schemes to comply with principle of equal treatment
Principle of equal treatment
Onus of proof in certain cases
Supplementary provisions to section 66
Equal treatment and access to schemes
Non-compliance, compulsory levelling up
Maternity provisions
Family leave provisions
Principle of equal treatment and collective agreements, etc.
Determination of disputes
Equality officers
Investigation of disputes by Court
Powers of Court under section 77
Failure to implement determination of Court
Offences relating to certain dismissals and effect, etc.
Provisions supplemental to section 80
Last modified:15/01/2013