Regulatory Updates

Pensions Board prosecutes trustees over failure to submit an actuarial funding certificate

October 2010
Pensions Board

The Pensions Board successfully prosecuted Rice Steele Manufacturing Ltd with an address at Cookstown Industrial Estate, Belgard Road, Tallaght, Dublin 24 for failure to submit an actuarial funding certificate within 9 months of the effective date of the certificate as required.

Judge Blake hearing the case in Court 50, Richmond District Court, Richmond Courthouse, North Brunswick Street, Dublin 7 convicted the company under section 3(1)(a)(i) and section 43(2) of the Pensions Act and fined the company €3,850 and awarded costs of €600 plus vat with one month to pay. Judge Blake recognised the significance of the actuarial funding certificate and said that it was a serious matter. He pointed out that trustees cannot blame the service provider and that ensuring such certificates are provided is ultimately their responsibility.

The trustees of the Rice Steele Pension Plan, Rice Steele Manufacturing Ltd, were represented in court by company director Anthony McConville. The trustees of the scheme pleaded guilty for failing to submit to The Pensions Board an actuarial funding certificate on or before 1 October 2009 as required under the Pensions Act.
Commenting on the prosecution, the Chief Executive of The Pensions Board, Brendan Kennedy said, “Actuarial funding certificates are important because they provide vital disclosure information of how well the pension scheme meets the funding standard. Failure to submit an actuarial funding certificate is an offence and the Board has a responsibility to enforce this requirement. We regard non-compliance as a serious matter.”

Click here to read the Pensions Board announcement

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