
Sarah McCague
+353 1 920 1051
[email protected]
Ten Earlsfort Terrace
Dublin 2
D02 T380
Ireland
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
Endorsements
“Sarah McCague is an excellent adviser. Her manner is very approachable, she listens and provides insightful commentary and advice.”
Chambers Europe: Europe’s Leading Lawyers for Business, 2023
“No matter what the issue is, Sarah will go through it and come up with a solution.”
Chambers Europe: Europe’s Leading Lawyers for Business, 2023
“Sarah is a high-quality, experienced lawyer who provides a responsive, quality service to her clients,” comments a client, adding: “She is approachable, understands the issues quickly and provides advice that is targeted and useful.”
Chambers Europe: Europe’s Leading Lawyers for Business, 2022
Sarah McCague is “incredibly measured, organised and very strong technically.”
Chambers Europe: Europe’s Leading Lawyers for Business, 2021
Education & Qualifications
- FLCM, 2006, London College of Music and Media
- LL M, 2004 University College Dublin
- BCL, 2003 University College Dublin
- Admitted as a solicitor, 2007
- Current Board member of the Association of Pension Lawyers in Ireland
- Member of Irish Association of Pension Funds
Related Services
Insights Blog

Change in tax treatment for Irish (and other EU) charities operating in the UK.

Are Pension Adjustment Orders enforceable on transfer to master trust?

EU sanctions against Russia and potential implications for Irish pension schemes

Ireland's new pensions auto-enrolment system
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Pensions Update: Winter 2023

ESG Newsletter Autumn 2022

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Pensions Update: Autumn 2022

Pensions and ESG

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The Gender Pensions Gap

Ireland’s new pensions auto-enrolment system

IORP II

IORP II Implementation Update

Pensions Update: Winter 2021

Pensions Update: Summer 2021

AML Update: Express Trusts and Beneficial Ownership – Welcome Clarity

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IORP II Directive transposed into Irish law

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