Acting on both the domestic and international stage, the ‘first-class’ pensions and incentives offering at A&L Goodbody LLP distinguishes itself for advising an enviable clientele of both public and private sector entities on the entire spectrum of matters. The team consists of a deep bench of specialists under practice head David Main, who is well positioned to advise on liability management issues and matters related to trustee governance. Keavy Ryan, who leads the incentives team, specialises in all aspects of share incentives, with particular expertise in its treatment in M&A transactions and corporate governance. Chris Comerford, who focuses on defined benefit scheme restructurings and wind-ups, and pensions product expert David Francis, are also integral members of the team.
Pensions and employee benefits in Ireland
A&L Goodbody LLP
Praxisleiter:
David Main; Keavy Ryan
Weitere Kernanwälte:
David Francis; Chris Comerford
Referenzen
‘A&L Goodbody has a first-class pensions team, all of whom are a pleasure to deal with. They seek to work in partnership with their clients, and take the time to understand the specific issues that need to be addressed and how that impacts the client, before coming up with excellent guidance, advice and practical solutions.’
‘David Francis – goes the extra mile for the client and always with an eye to the commerciality of the situation while giving the technical legal advice.’
‘Chris Comerford – always a pleasure to deal with – gives very clear and commercial advice – very satisfied clients in my experience. David Main – an excellent lawyer who you know is available if needed.’
Kernmandanten
Irish Airline Pilots Pensions
Irish Airlines Pensions DAC
The Trustees of the Bank of Ireland Staff Pensions Fund
KPMG
Heineken Ireland Limited
Zurich
Aviva
Capita
Tesco
GE
Bank of America Merrill Lynch
Allianz
BOC Gases
Permanent TSB
Trustee of AA Ireland Pension Scheme
Xerox
SMBC Aviation
Trustees of the Gulf Ireland Pension Plan
Northern Trust
Sun Life
Trustee of the Concern Worldwide Defined Benefit Pension Plan
Endo
GE
Becton Dickinson
Upjohn Manufacturing
Purmo Group
Chevron
Acorn
Corebridge Financial
Exponent Private Equity LLP
Agilio Software Bidco Limited
Cairn Homes plc
Dalata Hotel Group plc
IPUT plc
Glenveagh Properties plc
Origin Enterprises plc
Irish Continental Group plc
Britvic plc
Maria DB plc
Novartis
Highlight-Mandate
- Advised Corebridge Financial on the sale of Laya Healthcare to Axa.
- Advised Endo on its Irish pension arrangements.
- Advised Exponent on all Irish law pensions aspects of the purchase of chanelle pharma.
Arthur Cox
The pensions team at Arthur Cox boasts expertise in advising comprehensively on pension scheme design, setup, administration, mergers, and wind-ups. Department head Philip Smith routinely advises trustees and employers, in both the public and private sectors, on benefit pension scheme arrangements. Sarah McCague is singled out for being ‘exceptional’, and is well-positioned to assist with the new ESG requirements being introduced to Irish pensions law. Another key member of the team is Deirdre Cummins, who advises on all aspects of occupational pension arrangements.
Praxisleiter:
Philip Smith
Weitere Kernanwälte:
Deirdre Cummins; Sarah McCague
Referenzen
‘The individuals are complete experts in their chosen areas. They are also able to distil complex issues into language understandable for clients and deliver clear recommendations on the issues at hand.’
‘Compared with some other firms, Arthur Cox has a relatively large team of professionals working exclusively on pension matters. As a result, knowledgeable backup is available should the main contact be unavailable. A key strength of the Arthur Cox team is that their extensive pensions client base means that they will have seen most issues before and enables them to provide practical solutions to issues as they arise.’
‘Philip Smith and Sarah McCague are exceptional, experienced pension law professionals who listen to their clients, are easy to deal with, prompt in returning calls, have a practical mindset in providing advice and highly knowledgeable on pension matters. Clients are assured that the advice provided has been properly thought through and all angles covered.’
Kernmandanten
CRH plc
Ulster Bank Ireland DAC
Flutter Entertainment plc
Vodafone
Alkermes plc
Grafton Group plc
Trustees of a commercial semi-State client’s AVC Scheme
Coillte
Trustees of the Gas Networks Ireland DB and DC pension schemes
CRH plc
Highlight-Mandate
- Advised Vodafone on commercial court pensions litigation.
- Advised CRH plc on pensions aspects of the disposal of Clogrennane Lime Limited.
- Advised Grafton Group plc on pensioner buy-in exercise.
Byrne Wallace Shields LLP
LK Shields Solicitors LLP and Byrne Wallace merged at the beginning of 2025 to form Byrne Wallace Shields, which handles the drafting of pension schemes, the pension aspects of acquisitions, and the arrangement of management incentive plans for its clientele, which includes both public and private sector clients. Practice head Liam Connellan is highly skilled at all aspects of pension-related mandates, the restructuring of pension schemes, wind-ups, the application of pensions regulations, and pensions disputes. Catherine Dowling is knowledgeable on employee share option schemes.
Praxisleiter:
Liam Connellan
Weitere Kernanwälte:
Catherine Dowling
Referenzen
‘Liam Connellan has many years experience and a strong understanding of the Irish pensions landscape. When specific projects are ongoing he takes a keen interest and keeps in contact to ensure progress. He also involves the wider Byrne Wallace Shields where they would add to the advice being provided.’
‘Specialist knowledge in pensions.’
‘Liam Connellan- very knowledgeable in pensions and demonstrates care for his clients through his advice.’
Kernmandanten
Tirlan Cooperative Society Limited
Arkema S.A.
FCR Media Limited
Baker Tilly Ireland
Thoroughbread Remedies Manufacturing Limited
Select Technology Group
Luas Partners
Modern Restaurant Concepts Limited
Highlight-Mandate
- Advised Glanbia Co-Operative Society Limited on the complex pension issues arising on putting in place funding arrangements for its recently announced acquisition of Glanbia plc’s 40% interest in Glanbia Ireland.
- Advised FCR Media Limited on the wind-up of the golden pages pension plan.
- Advised Arkema S.A. on the pension aspects of its acquisition of Wicklow based manufacturer Arc Building Products.
Eversheds Sutherland
Eversheds Sutherland covers the full gamut of pensions matters, from cross-border pension schemes and benefit structuring, to buy-out agreements and the winding up of schemes. Core to the firm’s offering is its expertise in auto-enrolment, IORP II compliance, and master trusts. Practice head Peter Fahy is well versed in de-risking transactions and liability management, routinely advising the trustees of major corporations. David McKeating's key strengths are in complex liability management exercises.
Praxisleiter:
Peter Fahy
Weitere Kernanwälte:
David McKeating; Jane McKeever
Referenzen
‘Peter Fahy, Jane McKeever and David McKeating are all very pleasant to deal with and are very responsive to client needs. They are very professional and work well in partnership with other trustee advisors.’
‘What differentiates this practice is its bespoke and personal attention to your specific needs. In our experience Eversheds Sutherland tailored solutions and listened to our requirements. A results driven organisation whose strategic support is backed up by deep professional knowledge and attention to detail. An adaptable style lent itself to open dialogue which ensured a close culture fit with our needs.’
‘Peter Fahy, Partner and Head of Pensions has been our main contact point. Peter bridges easily from being a leading expert on pensions law and regular contributor to both industry and media alike, to the practical application of his knowledge. Deeply learned and hands on, a great listening style coupled with a strategic vision which helped guide and exceed our requirements with the added value of future proofing our successful outcomes.’
Kernmandanten
Acorn Master Trustee Designated Activity Company
AirNav Pension Schemes
Allied Irish Bank plc
Amcor
Amcor Holding No. 1 Limited
Antalis Limited
Aon
Astra Zeneca Ireland Pension Fund
Baxter pension scheme
Beamish & Crawford Pension Fund Trustee Co Ltd
C&C Group plc
Trustees of the Chubb Ireland Pension Scheme
CIE pension schemes
Construction Workers Pension scheme
Cornmarket Group Financial Services Limited
Cornmarket Pension Scheme
Co-Operative Animal Health Pension Plan
DHL
Dublin Port Company
DXC Technology
Ecolab Limited
Equinor Ireland Limited
Fexco
Goodbody EBT
Henkel Ireland Limited
Hertz
Ideal Standard (Ireland) Limited
Intel
Irish Blood Transfusion Service superannuation scheme
Irish Distillers Limited
Irish Ferries Pension Scheme
Irish Life Assurance plc
J&E Davy
JCI Johnson Controls
Joseph Brennan Bakeries Unlimited Company
KBC Ireland Pension Schemes
Lewis Silkin Ireland
Liberty Seguros Compania de Seguros y Reaseguros S.A.
Lidl Ireland
M & G Investment
Madison Dearborn Partners LLC
Maloney Investments Limited
Milestone Advisory DAC
Nestle SA
Nokia Ireland Limited Defined Contribution Retirement and Death Benefits Plan
PM Group
Primark Pension Trustees
Prudential International Management Services Limited
Shell Overseas Holdings Limited
Sherwin Williams
Siemens plc
Smurfit Kappa pension schemes
Standard Life International DAC
Trinity Foundation
Trustee Reckitt Benckiser Ireland Pension Fund
Trustees AC Nielsen of Ireland Employee Benefits
Trustees of ABB Group Ireland Pension Scheme
Trustees of ABB Industrial Systems Ltd Retirement & Death Benefit Plan
Trustees of the AIG Retirement Savings Scheme
Trustees of the Bausch & Lomb pension schemes
Trustees of the Baxter Healthcare Ireland Retirement and Death Benefit
Trustees of the CG Power Systems Ireland Limited Pension Plan
Trustees of the CIE Regular Wages Pension Scheme
Trustees of the Commission for Aviation Regulation Superannuation
Trustees of the Cork Master Printers Association Pension
Trustees of the Friends First Retirement and Death Benefits scheme
Trustees of the KBC Bank Ireland Plc Pension Scheme
Trustees of the Keg Distributors ltd pension scheme
Trustees of the Ove ARUP pension scheme
Trustees of the P&O pension scheme
Trustees of the Renault Ireland Retirement and Death Benefits Plan
Trustees of the Renishaw Ireland Ltd pension scheme
Trustees of the Standard Life Republic of Ireland Staff Pension Scheme
Trustees of the Wavin pension scheme
Trustees St Patrick’s College Maynooth Pension Plan 1997
Whirlpool Ireland Appliances Limited
Willis Towers Watson
Zurich Life Assurance Plc
Highlight-Mandate
- Advised the trustee of a defined benefit pension scheme on a buy-out transaction involving the entirety of the scheme’s pensioner population.
- Advised Cornmarket Group Financial Services Limited on the establishment of its master trust.
- Advised Standard Life International DAC on all aspects of the wind-up and consolidation into new structures of their entire Irish book of small group pension schemes in Ireland.
Mason Hayes & Curran LLP
Mason Hayes & Curran LLP's broad pensions offering handles an array of matters, from benefits and contribution pensions schemes, to wind-ups. The practice is headed up by Stephen Gillick, who has significant experience in advising both public and private clients, particularly on the pension aspects of corporate acquisitions and disposals. Peggy Hughes assists with the administration and amendment of multi-jurisdictional pension schemes and on master trusts.
Praxisleiter:
Stephen Gillick
Weitere Kernanwälte:
Peggy Hughes
Referenzen
‘MHC have a very strong pensions practice, which is always responsive and collaborative (partners Peggy Hughes and Stephen Gillick always provide great cover across each matters). They also seem very client focused and go the extra mile to deliver. We work with them jointly on a complex pension scheme – and have done for the last 10 years – and it feels very much like we are part of the team.’
‘We work closely with Peggy Hughes in particular – who is always excellent, responsive, feels very “on it” and communicates clearly with us and the client. So we are huge fans and I’m sure the local market feels the same.’
‘Whilst delivering a great legal service which is responsive and informative, the people I work with are engaging and pleasure to work with.’
Highlight-Mandate
McCann FitzGerald LLP
McCann FitzGerald LLP's pensions practice maintains its strong reputation advising on complex disputes, the pension aspects of domestic and cross-border transactions, and distressed situations for trustees and employers regarding schemes relating to high-profile companies. The team is adept on both the contentious and non-contentious fronts, advising pension scheme committees and major corporations in High Court litigation. Assisting clients, including start-ups, on the establishment and amendment of an array of approved and unapproved employee incentive plans falls under the purview of practice head Eleanor Cunningham. Catherine Austin focuses on pension scheme restructurings and the negotiation of scheme funding proposals.
Praxisleiter:
Eleanor Cunningham
Weitere Kernanwälte:
Catherine Austin
Referenzen
‘Fast and approachable – providing clear and concise advice on a number of pension related matters.’
‘First rate legal adviser to pension trustees.’
‘Eleanor Cunningham is a first rate adviser, technically sound, proactive and very nice to work with.’
Kernmandanten
Aer Lingus
ESB Pension Scheme Committee
Allied Irish Banks plc
Trustees of a major financial institution
Trustees of a major semi-state statutory pension scheme
Trustees of the AerCap defined benefit pension scheme and AerCap
Highlight-Mandate
- Advised Aer Lingus on the pensions and employment issues arising from their various multi-employer defined benefit schemes.
- Advised the ESB Pension Scheme and the in-house pension group in ESB on a wide-range of issues on an on-going basis.
- Advised Allied Irish Banks, p.l.c. on all pensions aspects arising from the acquisition by AIB from Ulster Bank/NatWest of Ulster Bank’s commercial banking division.
William Fry LLP
William Fry LLP offers its extensive clientele advice on an array of matters, including on the project management of employee share schemes, scheme restructuring, and regulatory issues surrounding IORP II. Ian Devlin and Colm Manning are joint practice heads; Devlin oversees the Dublin pensions team and is an expert in liability management and scheme restructuring exercises, while Manning in Cork specialises in equity incentives, particularly on both Revenue-approved and non-Revenue approved plans and the treatment of employee share schemes in M&A transactions. Maura Roe retired in July 2024.
Praxisleiter:
Ian Devlin; Colm Manning
Weitere Kernanwälte:
Ciara Kelliher
Referenzen
‘Colm Manning has been an incredible resource to our company both in terms of his professional expertise and exceptional support on an ongoing basis. He has always maintained a friendly and supportive manner, regardless of the request or level of work being delivered.’
‘Their up-to-date knowledge and practical application to our business was key. They were proactive on all issues, and had great collaboration across other teams in their firm to ensure they fully understood our business, and took other industry-specific issues into consideration.’
‘We dealt mainly with Ian Devlin, partner. He was very personable and knowledgeable and explained the complexities of the pension laws and processes clearly to allow us to deliver a good outcome for our company. He was available as required and proactive in responding to queries.’
Kernmandanten
Becton Dickinson Pension Schemes
Aviva Ireland Staff Pension Schemes
Guinness Ireland Group Pension Scheme
Safefood 360°
PIPO Europe Limited
Wetherspoons
Krispy Kreme
Tesco
B&Q
Nordic Aviation Capital DAC
Diageo
Affiliates Management Company
Flipdish
IDOM
NAOS
The Irish Times
SOLAS, The Further Education and Training Authority
Boots Retail (Ireland) Limited
Kilsaran Concrete
Trustee Principles Limited
Glanbia Co-Operative Society Limited
Valeo Foods (Ireland)
Sanofi – Aventis
Mayfair Equity Partners
Edwards Lifesciences
Smurfit Kappa plc
Northgate Public Services
J&E Davy
Uniphar
Sodexo Limited
Fineos
DCC plc
Mincon plc
Lionbridge
Univar Ireland Pension Schemes
Ogletree Deakins
Unum
Revolut
UKG
Amgen
Certa Ireland Limited
Brennan General Insurance Services Limited
Imperial Tobacco Mullingar Pension Fund
John Player Ireland Pension Fund
Alcon
Highlight-Mandate
- Advised LifeSight Ireland Trustee DAC on various contractual and commercial arrangements related to its trusteeship of the LifeSight Ireland Master Trust.
- Advised the association of Chartered Certified Accountants on various issues related to its Irish pension arrangements.
- Advised Amgen on the employee share incentive aspects of its takeover of Irish company Horizon Therapeutics.
Matheson LLP
Matheson LLP's broad offering includes advising clients, predominantly trustees, on defined contribution pension schemes, benefit schemes, pension regulation, and scheme mergers. Lorcan Keenan leads the practice and has a strong focus on the restructuring and winding-up of defined benefit schemes. Keenan also regularly assists with the pension implications of corporate transactions.
Praxisleiter:
Lorcan Keenan
Referenzen
‘The Pensions team in Matheson provide excellent advice in relation to Irish pension law and technical matters. They provide clear, detailed guidance for our Trustee Board which they can trust, and are very responsive to queries. They provide monthly invoices which have a clear detailed description of the work completed, which makes it easier for the Trustees to track costs.’
‘The Trustee Board mainly deals with Partner Lorcan Keenan. We find Lorcan to have very strong technical knowledge, and is very responsive to queries. He has a very good manner and is always happy to arrange a follow up call to discuss complex queries. Lorcan is an expert in his field and the Trustees appreciate and trust his advice.’
‘I work mostly with Lorcan Keenan who is experienced, knowledgeable and very easy to deal with on any queries or issues we may have.’
Kernmandanten
Bauer Media Audio
AXA
Macquarie
Baxter International Inc.
Highlight-Mandate
- Advised Bauer Media Group on its cross-border acquisition of Beat 102-103.
- Advised AXA on its $650m acquisition of Laya Healthcare Limited.
- Advised Macquarie on its successful acquisition of one of Ireland’s largest private hospital groups, Beacon Medical Group.