This document is intended as a basic guide to pensions. The following topics are covered: refunds of contributions, transfer options, scheme constitution/trustees, scheme constitution ? the documents, the trustees, legislation and tax regimes.
This document covers the provisions of The Protection of Employment Act, 1997. You are also directed to a contact point for further information. This Guide is not intended to be a complete or authoritative statement of the law; the text of the relevant legislation should be consulted.