Gildi Lifeyrissjudur is a public pension benefit plan based in Reykjavik, Iceland. Established in 2005, the pension fund provides retirement, disability, spouse's and children's pension to its participants and their eligible beneficiaries. The Financial Supervisory Authority is the regulatory body responsible for monitoring the operation of the fund, in addition to internal and external auditing by a third party. The assets are governed and managed by the Board of Directors.