Report that under the current law in Ireland if there is more than 40 years age difference between adoptive parent and child the adoption is forbidden.  The current Minister of Children and Youth Affairs is quoted as stating that cutoff should be 42 years.   The argument made for the cutoff is that the child should not have to experience the chance of a loss of another parent.  The argument against the cutoff is that women are having children in their 40s anyway and adoptive parents should have the same benefit.