A Q&A guide to retail investment funds law in Ireland.

This Q&A provides a high-level overview of retail investment funds in Ireland. Areas covered include: a market overview; a description of how interests in funds are accessed and priced; fund vehicles and structures; key statutes, regulations and rules governing funds; applicable local or state laws; authorisation requirements for retail funds; rules governing managers and operators; marketing; the assets portfolio; investment and borrowing restrictions; redemption of interests; reporting requirements; tax treatment; and reform.