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6 February 2026

Asset Management & Investment Funds Update - January 2026

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William Fry

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William Fry is a leading corporate law firm in Ireland, with over 350 legal and tax professionals and more than 500 staff. The firm's client-focused service combines technical excellence with commercial awareness and a practical, constructive approach to business issues. The firm advices leading domestic and international corporations, financial institutions and government organisations. It regularly acts on complex, multi-jurisdictional transactions and commercial disputes.
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Welcome to the January 2026 edition of our Asset Management & Investment Funds Update.

In this month's edition we look at:

  • Key Dates & Deadlines: Q1 2026
    Stay ahead of upcoming deadlines and key dates with our legal & regulatory tracker.
  • Updated ESMA guidelines on liquidity management tools for UCITS & open-ended AIFs under AIFMD 2.0
  • ESMA has revised its guidelines on LMTs for UCITS and open-ended AIFs (LMT Guidelines). On 15 April 2025 ESMA issued LMT Guidelines alongside regulatory technical standards (RTS) to determine the characteristics of LMTs available to AIFMs managing open-ended AIFs and to UCITS.
  • Guidelines for ESG-related terms in fund names: ESMA reviews impact
    ESMA released research on 17 December 2025 assessing the impact of its fund naming guidelines on ESG and sustainability-related terms.
  • European Commission opens consultation on SFDR 2.0
    The European Commission has published a consultation on the SFDR 2.0 proposals issued on 20 November 2025.
  • EC markets Integration and Supervision: Key proposals for investment funds
    The European Commission published its much-anticipated Market Integration and Supervision Package on 4 December 2025. The measures are wide-ranging. In this article we note some key proposed changes to AIFMD, the UCITS Directive and the Cross-border Distribution of Funds Regulation (CBDR).
  • Updated ESMA Q&As – exclusions
    ESMA published updated Q&As for AIFMs and UCITS including one clarifying the exclusion related to UNGC/OECD Guidelines.
  • ESMA publishes 2024 data on cross-border investment activity of firms
    ESMA published data gathered from investment firm across 30 jurisdictions in the EU/EEA.

Click the image below to download our full update.

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The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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