Eleanor Cunningham

Pensions and Incentives

Eleanor Cunningham graduated from University College Dublin (LLM) in 2006 and Oxford University (LLM) in 2007 and qualified in 2011. She became a partner in 2018 at McCann FitzGerald LLP and is Head of the Pensions & Incentives Group. She is responsible for advising financial institutions, semi-state bodies, companies, trustees, committees and employees on various pension plans, employee share plans and other incentive plans. Eleanor's practice includes advising on a range of pension issues including scheme restructuring, liability management exercises, benefit design, trustee governance, scheme amendments, dealing with funding deficits and funding proposals, mergers, scheme wind-ups and the impact of pensions and other relevant legislation regarding pensions schemes and their operation. Eleanor also regularly advises on the establishment, amendment, governance and administration of defined contribution schemes and the pensions and incentives aspects of various commercial transactions. Eleanor advises on both Revenue approved tax efficient employee shares schemes and on unapproved employee share schemes and other incentive plans working closely with our Tax Group.