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Occupational Pension Schemes (Disclosure of Information) Regulations, 2006 [S.I. No. 301 of 2006]Introductory TextRegulation 1 Citation and Commencement.Regulation 2 Revocation.Regulation 3 Interpretation.Regulation 4 Definitions.Regulation 5 Audited Accounts.Regulation 6 Valuation Reports.Regulation 7 Annual Reports.Regulation 8 Alternative arrangements for annual reports and audited accounts for certain schemes.Regulation 9 Disclosure of reports audited accounts, valuation reports and annual reports.Regulation 10 Disclosure of Information in relation to schemes constitution of the scheme.Regulation 10A Disclosure of Information in relation to schemes - General requirementsRegulation 11 Disclosure of information in relation to schemes basic information about the scheme.Regulation 12 Disclosure of information in relation to schemes general requirements relating to information to be made available to individuals under articles 13 to 18.Regulation 13 Information to be made available member or prospective member in relevant employment.Regulation 14 Information to be made available termination of relevant employment.Regulation 15 Information to be made available retirement or death of a member or beneficiary.Regulation 16 Information to be made available scheme in wind up.Regulation 17 Information to be made available Pension Adjustment Orders.Regulation 18 Information to be made available investment alternatives and default investment strategy.Regulation 18A Information to be made available - where members bear investment riskRegulation 19 Service of information and documents.Regulation 20 Information to be made available by a registered administrator.Regulation 21 Information to be made available - on discharge of liability using a policy or contract of assurance the form of which has been certified under section 53B.Regulation 22 Disclosure of Information to EIOPA.Regulation 23 Annual Actuarial Data Return.Regulation 24 Requirements relating to section 42 guidance.SchedulesSchedule A Contents of AccountsSchedule B The Annual Report Information to Accompany Audited Accounts and Actuarial Funding CertificateSchedule C Basic Information about the SchemeSchedule D Information to be Made Available to a Member or Prospective Member in Relevant EmploymentSchedule D, Part I Defined Benefit SchemeSchedule D, Part II Defined Contribution Scheme DC Element of a Defined Benefit SchemeSchedule D, Part III Termination of Reckonable Service without Termination of Relevant Employment - All SchemesSchedule E Information to be Made Available - Termination of Relevant EmploymentSchedule E, Part I Defined Benefit Scheme (Excluding the DC Element of a Defined Benefit Scheme)Schedule E, Part II Defined Contribution Scheme DC Element of a Defined Benefit SchemeSchedule F Information to be made Available - Retirement or Death of Member or BeneficiarySchedule G Information to be Contained in Report to the Pensions Board - Schemes in Wind-UpSchedule H Information to be Made Available - Pension Adjustment OrdersSchedule I Information in Relation to Investment Alternatives for Schemes which provide for Members' Directions on InvestmentSchedule J Information to be furnished by a Scheme administratorSchedule K Information to be made available on discharge of liability using a policy or contract of assurance the form of which was been certified under section 53BSchedule L The Pensions Board Annual Actuarial Data ReturnSchedule M Risk StatementSchedule N Purchase of Sovereign AnnuitiesGiven underExplanatory Note
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 11 January 2012 - onwards

Regulation 21 Information to be made available - on discharge of liability using a policy or contract of assurance the form of which has been certified under section 53B.

(1) Where the liability of the scheme for some or all of the benefits payable to or in respect of a person is discharged in the manner set out in section 59(3) (b) of the Act, the information specified in Schedule K shall be furnished to that person in addition to any other information required to be furnished to that person under the Act or these Regulations.

(2) The information specified in Schedule K shall be furnished as soon as practicable and in any event within 2 months after the trustees make, on behalf of that person, any payment to a policy or contract of assurance certified by the Board under section 53B of the Act.

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