Regulatory Updates

Self Investment Limits

December 2008

Article 18 of the IORPs Directive limits the investment by a pension scheme to 5% of total assets in the employer and an additional 5% in other group companies related to the employer.  When a number of employers contribute to the scheme, investment by the scheme in these employers will be subject to prudent person principles and the requirement to be properly diversified.

The deadline for the implementation of this article in the Directive is 23 September 2010 and the Government has decided that it will not be implemented until the Directive deadline.  However, the Pensions Board has given advance notice of the application of this measure to schemes from 2010.

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