Fund Structures

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.

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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.

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Fund Structure: The Irish Collective Asset-management Vehicle (ICAV)

Feb 2021

publication

The Irish Collective Asset-management Vehicle (ICAV)

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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.

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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...

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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...

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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.

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