Tailte Éireann • Tailte Éireann’s (or former PRAI’s) internal policies, procedures, or legal criteria used to determine whether a party has legal standing to register a charge, or what constitutes sufficient documentation of beneficial ownership or assignment. • Internal legal advice or guidance on registration of charges by non-bank entities or credit servicing firms, recognition of inherited charges from lenders such as Permanent TSB, and handling of receivership-related filings by third- party agents. • Communications (letters, memos, emails) between Tailte Éireann or PRAI staff and the following: Start Mortgages DAC, Mars Capital Finance Ireland DAC, Mason, Hayes & Curran LLP, Belgard Solicitors, and Deloitte.