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There are two broad categories of regulated investment funds in Ireland. The first category comprises undertakings for collective investment in transferable securities ("UCITS"). UCITS are subject to the regulations in Ireland implementing the EU's UCITS Directive.
The second category essentially comprises all non-UCITS funds, which are defined as alternative investment funds ("AIFs").
This briefing sets out the main steps involved in establishing a UCITS in Ireland.
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.
