Sarah McCague

Sarah advises on all aspects of pensions law and charity law.

She advises trustees and employers on the establishment and day-to-day operation of occupational pension schemes including: on scheme restructuring; liability management exercises; benefit design; benefit reductions; scheme amendments; administration queries for example those in relation to pension adjustment orders; the winding up of pension schemes; and the application of the General Data Protection Regulation (“GDPR”) to pension schemes. She also advises in relation to the application of the Charities Act, 2009 and in particular in relation to applications to the Charities Regulatory Authority; obtaining tax-exempt status from the Revenue Commissioners; the mergers of charities; fundraising queries, and governance matters.

Relevant Experience

• Advising on the internal merger of defined benefit pension schemes
• Advising on reorganisation and merger of legacy DC pension schemes
• Advising corporates and trustees in connection with the closure of defined benefit schemes to future accrual and cutting the link with final pensionable salary
• Advising on and negotiating investment management and related agreements in relation to scheme investments
• Advising on all aspects of IORP II including environmental, social, and governance (“ESG”) requirements
• Advising on the pensions aspects of employment relationships including professional added years, augmentation of benefits, and early retirement
• Providing pensions law advice and support on many of Ireland largest corporate transactions
• Advising charities in relation to the Governance Code and the Fundraising Code of Practice
• Establishment of charities and obtaining Charites Regulatory Authority and Revenue Commissioner approvals
• Advising on the merger of fundraising foundations and related issues