Activities and supervision of institutions for occupational retirement provision (IORPs). Recast

A recast directive on the activities and supervision of institutions for occupational retirement provision (IORPs). Amendments emphasise the institution's social function and the employee-employer-institution relationship, set rules for cross-border activity, authorisation and supervision between home and other Member States, the application of social and labour law, transfers of pension schemes between institutions, exemptions for schemes with fewer than 100 members, and reference EIOPA and a duty of care against regulatory arbitrage.