Self Directed Pension Trusts are established under the terms of Chapter 30, Taxes Consolidation Act, 1997.

The company creates an irrevocable Trust as a separate legal entity from the company. This Trust may only be accessed by the beneficiary.

A Trust can be established wherever an employer/employee relationship exists and Schedule E income is paid to the individual.

Contributions to and withdrawals from the Trust are related to income level and current age.

A Revenue approved Trustee, known as a Pensioneer Trustee, must be appointed to ensure the Trust is administered in accordance with Revenue guidelines. This service is provided by Independent Trustee Company Limited.

The individual acts as Co-Trustee and controls all transactions with joint signing authority.

Investments or transactions involving the sponsoring company are generally not permitted except in special circumstances.

Investment is not permitted in antiques, fine art, vintage cars and similar forms of Alternative Investments.