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May 2026 edition of Legal News.
Welcome to our monthly update, featuring a curated selection of articles published over the past month.
- NAERSA has started contacting employers whose pension schemes fall short of the minimum standards. We consider what this means in practice and break down when exemptions apply and the immediate steps employers should take in response to NAERSA engagement.
- The executive order that proved Brussels right? Why AI governance requires centralisation
We consider the December 2025 U.S. Executive Order, “Ensuring a National Policy Framework for Artificial Intelligence”. The Executive Order centralises through federal pre-emption of state laws and we consider how this compares to the governance under the EU AI Act. - ESG Ratings in Fund Marketing Communications
The ESG Ratings Regulation imposes website disclosure obligations on UCITS managers and AIFMs that include ESG ratings in fund marketing communications. We review the key issues for fund managers to consider. - Shannon LNG Natural Gas Permission Upheld
The High Court’s decision which upheld the Shannon LNG Natural Gas Permission, offers clarity on climate obligations under the Climate Action and Low Carbon Development Act 2015, how greenhouse gas emissions should be treated in Environmental Impact Assessment and how Appropriate Assessment is to be understood where minor losses of Annex I habitats occur. - PSD3/PSR: Final compromise texts are published
The publication of the awaited final compromise texts for the legislative proposals on the Third Payment Services Directive and the Payment Services Regulation will better enable payment institutions, e-money institutions and in-scope credit institutions to plan and prepare for implementing the new suite of EU payment services legislation. - Surplus in Defined Benefit Pension Schemes: Opportunity, Risk and Legal Complexity
Well-funded defined benefit schemes are now commonplace but funding surpluses bring their own challenges particularly when they become “trapped”. We look at practical options for trustees and sponsors, differences between the Irish and UK positions, and the issues that arise as schemes approach buy-out and wind-up.
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