Recent legislative developments in EU insurance and company law have afforded to insurance undertakings additional opportunities to restructure their operations and activities in order to enable greater access to national and European markets. Such developments include the SE Regulation and the Cross Border Merger Directive. Ireland has proved to be an attractive venue for the establishment of head office operations for restructured international insurance providers. Dillon Eustace is at the forefront of Irish legal firms providing advice to insurance undertakings engaged in restructuring activities and has recently advised insurers on the cross-border transfer of life assurance portfolios from Ireland to other EU Member States and on the transfer and consolidation of certain non-life insurance operations from several EU Member States to Ireland.