Occupational pension schemes in Ireland : costs, governance and regulation

Abstract

This thesis examines some of the key determinants other than investment strategy in the reported performance of Irish occupational pension schemes and the role that these determinants might play in any comprehensive set of proposals for reform of pension provision and coverage in Ireland. Specifically this thesis looks at the levels and transparency of fees and costs incurred by pension schemes, the subjectivity of actuarial assumptions upon which scheme liabilities are based and the expertise and training of and contribution by scheme trustees in the management of pension schemes.