Overview of key Irish restructuring processesThe Companies Act 2014 (Ireland) (CA 2014 (IRL)) provides for three principal formal restructuring processes:•Examinership (CA 2014 (IRL), Pt 10)•the Small Companies Administrative Rescue Process (SCARP) (CA 2014 (IRL), Pt 10A), and•Schemes of arrangement (CA 2014 (IRL), Pt 9)This Practice Note gives only brief treatment to SCARP, which has not been, and is unlikely to be, relevant in a cross-border context. For guidance on SCARP, see Practice Note: Ireland—Small companies administrative rescue process (SCARP).This Practice Note does not discuss the UN Commission on International Trade Law (UNCITRAL) Model Law on cross-border Insolvency as it has not been implemented by Ireland.For guidance on the UNCITRAL Model Law on cross-border insolvency, see: UNCITRAL Model Laws—overview.For guidance on EU level rules relating to restructuring and insolvency, see: Restructuring and insolvency (EU Law)—overview.ExaminershipExaminership is a process available to debtors who are either unable, or likely to become unable to pay their debts as they fall due. It is a debtor-in-possession