Categories of Regulated Funds in Ireland
There are two broad categories of regulated investment funds in Ireland, UCITS and AIFs. Each can be established as unit trusts, corporates, common contractual funds ("CCF"), Irish Collective Asset-management Vehicles ("ICAV"), and in addition AIFs can be established as partnerships.
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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.