Fund Structure: The Irish Collective Asset-management Vehicle (ICAV) Feb 2021 publication The Irish Collective Asset-management Vehicle (ICAV) Read More
Fund Structure: Common Contractual Fund (CCF) Feb 2021 publication The Common Contractual Fund (CCF) fund structure is a contractual arrangement whereby investors participate as co-owners of the assets of the CCF. Read More
Fund Structure: The Investment Limited Partnership (ILP) Feb 2021 publication The Investment Limited Partnership (ILP) fund structure does not have an independent legal existence and all of the assets and liabilities belong jointly to the individual partners. Read More
Fund Structure: The Variable Capital Company (VCC) Sep 2020 publication Irish Investment fund products can be constituted in various legal forms. A range of factors can influence the choice of legal vehicle, including tax treatment, risk spreading requirements, local market... Read More
Fund Structure: The Unit Trust Sep 2020 publication A unit trust is a contractual fund structure constituted by trust deed. A unit trust is not a separate legal entity and does not have legal personality. Read More
Updates to the Irish Collective Asset-management Vehicles Act 2015 (‘ICAV Act’) Mar 2021 Article To secure Ireland’s competitiveness in international financial services, the Investment Limited Partnerships (Amendment) Act ('2020 Act') has made several improvements to the ICAV Act. Read More
Streamlining of Ireland’s Investment Limited Partnership Nov 2020 publication The Central Bank of Ireland has announced the discontinuation of its requirement for the general partner of an Irish Investment Limited Partnership (ILP) to be authorised as an AIF management... Read More