Pensions & Trusts

Pensions & Trusts

We have a leading pensions and trusts practice. Our clients include pensioneer trustees and wealth management companies, individuals and lending institutions. We regularly advise on general pension and trust matters, the structure of pension trusts, the preparation of trust deeds and the use of unit trust structures for pension investments. We have particular experience advising in the area of small self-administered pension funds (SSAPs), pension based lending and investments and other tax based structures. We are familiar with the Revenue rules and guidelines on borrowings by SSAPs.

We also advise on the transfer of property and other assets from SSAPs to Approved Retirement Funds (ARFs). More recently we been advising lending institutions, pension trustees and wealth management companies in relation to distressed loans made to SSAPs. Recent work includes restructuring loans and security to SSAPs and advising on recovery and disposal strategies relating to the property and assets secured by loans to SSAPs.