Analysis & Insights
HFMWeek Ireland Report
18 Mar 2015
David Naughton explains the Irish Collective Asset Management Vehicle ("ICAV").
An ICAV is a new type of corporate legal vehicle in Ireland, incorporated by filing its constitutional document, the instrument of incorporation, with the Central Bank of Ireland ("CBI"). The ICAV is a different corporate legal vehicle from a public limited company ("Plc"). The Plc is subject to specific parts of the general company law framework in Ireland. The legislation introducing the ICAV has been passed by the parliament in Ireland and it is expected that the ICAV will be available for use by investment fund managers during the first quarter of 2015.
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