Occupational Pension Schemes (Registration) Regulations, 1991.
Statutory Instruments
Source: Statutory Instruments

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paragraphs: These Regulations may be cited as the Occupational Pension Schemes (Registration) Regulations, 1991.
2 Definitions.
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paragraphs: In these Regulations:
"the Act" means the Pensions Act, 1990 (No. 25 of 1990);
"active member", in relation to a scheme, means any member who is in reckonable service at the commencement of the relevant scheme year;
"additional voluntary contribution scheme" means a scheme where the benefits are secured in full by members' additional voluntary contributions;
"agent" has the meaning assigned to it under section 18 of the Act;
"death benefit only scheme" means a scheme, the only benefits under which are those payable in the event of death;
"frozen scheme" means either—
( a ) a scheme which provides benefits only in respect of members whose service in relevant employment has terminated, or
( b ) a scheme, other than a death benefit only scheme, where continuing service by the members in relevant employment does not entitle them to long service benefit and where no new members may be admitted;
"scheme year", in relation to a scheme, means whichever of the periods specified in section 55 (1) of the Act the trustees select;
3 Registration of scheme with the Board.
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paragraphs: (1) Subject to sub-articles (2) and (3) of this article, the trustees of a scheme shall, for the purposes of registration under section 60 of the Act, provide the Board with such of the following information as is applicable to the scheme as the Board may request:—
( a ) the name of the scheme;
( b ) the name and address of every current employer to which the scheme relates;
( c ) the name and address of each trustee of the scheme;
( d ) the name and address of the undertaking or undertakings (within the meaning of the Insurance Act, 1989 (No. 2 of 1989)), if any, with whom all or part of the benefits are secured by means of one or more policies or contracts of assurance;
( e ) the name and address of the agent, to the scheme, if any, other than an actuary, auditor or accountant to the scheme;
( f ) the name and address of the person or organisation designated by the trustees to deal with enquiries about the scheme;
( g ) whether, at the commencement of the scheme year, the scheme was—
(i) a defined benefit scheme, or a defined contribution scheme for the purposes of the Act,
(ii) a frozen scheme,
(iii) a death benefit only scheme,
(iv) an additional voluntary contribution scheme;
( h ) the commencement date of the scheme where the scheme is established after the 1st day of January, 1991;
( i ) the commencement date of the scheme year;
( j ) the reference number assigned to the scheme by the Revenue Commissioners;
( k ) the number of active members in the scheme at the commencement of the relevant scheme year;
(l) such further and other information as the Board requires for the purposes of section 60 of the Act.
(2) The trustees of a scheme shall furnish to the Board, in such form provided or approved by it, the information specified in sub-article (1) of this article not later than the appropriate date specified in section 60 (2) of the Act or, such later date in respect of certain items of information specified in paragraphs (a) to (l) of sub-article (1) of this article as may be approved by the Board.
(3) The trustees of the scheme shall notify the Board, in such form provided or approved by it, of any change in the information provided to the Board under sub-articles (1) and (2) of this article within 12 months of the occurrence of such change or within such shorter period as the Board may decide.
GIVEN under the Official Seal of the Minister for Social Welfare this
10th day of December, 1991.
BRENDAN DALY,
Minister for Social Welfare.
EXPLANATORY NOTE.
Section 60 of the Pensions Act, 1990 provides for a system of registration of occupational pension schemes. Trustees are required to register schemes under their control with the Pensions Board within a specified period.
These Regulations prescribe the information to be furnished to the Board for the purpose of registration.