In these Regulations -
"accumulated value" has the meaning assigned to it by section 30 of the Act;
"the Act" means the Pensions Act, 1990 (No. 25 of 1990);
"affiliated employer" means another employer where one of the employers is a subsidiary (within the meaning of section 155 of the Companies Act, 1963, (No. 33 of 1963)) of the other, or where both employers are subsidiaries of a third employer;
"authorised trade union" has the meaning assigned to it by section 54(6) of the Act;
"concentration of investment" in relation to a scheme, means investments exceeding a stated percentage of the resources of the scheme in one undertaking and in any associate of it or in one property, other than in the following categories - (a) Government securities; (b) insurance policies; (c) contracts of assurance; (d) managed funds; (e) unit trusts; or (f) cash deposits.
"contingent benefit" has the meaning assigned to it in the Pension Schemes (Family Law) Regulations, 1997 (S.I.