Sarah McCague

Partner | Dublin

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.”

People

Geoff Moore

Orla O'Connor

Partner and Chair, Dublin

Services

ESG Hub

News

Arthur Cox is named Ireland Legal Adviser of the Year

Knowledge

Insights Blog

Careers

Why Work With Us

About Us

Sustainable Business at Arthur Cox

Sarah McCague

Relevant Experience

Insights Blog

Changes to the taxation of charities under the Finance Act 2024

Automatic Enrolment Retirement Savings System Bill published

Pensions: Reminder to complete your Annual Compliance Statement for 2023

The Annual Reporting Obligations of Charities and the Charities Regulatory Authority’s Annual Report 2022

Law Reform Commission Consultation Paper regarding the Liability of Clubs, Societies and other Unincorporated Associations

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

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Pensions and ESG

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The Gender Pensions Gap

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IORP II

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Pensions Update – Autumn 2019

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