Fund Structure: Common Contractual Fund (CCF)
The Common Contractual Fund (CCF) fund structure is a contractual arrangement whereby investors participate as co-owners of the assets of the CCF. The CCF is an unincorporated body and is transparent for Irish legal and tax purposes. Many multi-national pension schemes seek to achieve economies of scale and efficiency of operation by pooling pension fund assets into one entity. CCFs are also used for asset pooling where investors are not pension funds. Our Asset Management and Investment Funds team have put together a briefing on the CCF fund structure
For more information on this please contact Nollaig Greene, or Yvonne McGonigle, Knowledge Lawyers, or your usual contact on the Asset Management and Investment Funds team.
Date published: 6 February 2024