This policy setting allows you to specify if the user can use Infrared (IrDA) communications on the device. Note that this ...

"This policy setting allows you to specify if the user can use Infrared  (IrDA) communications on the device. Note that this policy setting affects all IrDA functions on the device, including, but not limited to, beaming data and connecting to ActiveSync via IR. When you change this policy setting, a system reboot is enforced on the device when the policy is applied.  If you enable this policy setting, the user is not able to use IrDA in any way.  If you disable or do not configure this policy setting, the user is able to use IrDA normally."