FAQs on the Funding Standard Reserve

Monday 23 September 2019: The Pensions Authority has published FAQs on the funding standard reserve requirements of the Pensions Act 1990, as amended (the Act).  These FAQs are designed to assist trustees and scheme actuaries in assessing whether a scheme satisfies the funding standard reserve as provided in section 44(2) of the Act.  It should be noted that the views expressed in these FAQs are those of the Pensions Authority only and are not intended to be an authoritative statement of the law.

The FAQs are available under the Related File(s) section of the FAQs on pensions page on the Authority’s website here.


For further information, contact:

Technical Unit

The Pensions Authority

Tel: (01) 613 1900


Note to Editors

The Pensions Authority

The Pensions Authority is the statutory body established by the Pensions Act 1990 to regulate occupational pension schemes, trust based RACs and Personal Retirement Savings Accounts (PRSAs) and to advise the Minister for Employment Affairs and Social Protection on overall pension policy development. See www.pensionsauthority.ie