Der Wechsel Zur Reinen Beitragszusage
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Der Wechsel Zur Reinen Beitragszusage

Der Wechsel Zur Reinen Beitragszusage


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About the Book

English summary: Switching from Defined Benefit Plans to Defined Contribution Plans. An Opportunity to Further Expand Company Pension Schemes in Germany Switching from defined benefit plans to defined contribution plans can overcome existing obstacles in company pension schemes and thus contribute to further expansion of such schemes. This dissertation examines the conditions under which a switch to defined contribution plans is possible, while taking the constitutional and statutory framework of company pension schemes in Germany into account and summarizing the findings in recommendations for practitioners. German description: Seit dem 01.01.2018 gibt es eine neue Zusageform in der betrieblichen Altersversorgung (bAV) - die reine Beitragszusage. Anders als bei den traditionellen Zusageformen der bAV wird dem Arbeitnehmer hier keine konkrete Versorgungsleistung garantiert. Die Hohe der gezahlten Leistungen ist vielmehr von der Kapitalmarktentwicklung abhangig. Nach der gesetzlichen Vorstellung soll die reine Beitragszusage Hemmnisse der bAV uberwinden und dadurch zu einer weiteren Verbreitung der bAV beitragen. Bisher ist die reine Beitragszusage jedoch ein Ladenhuter. Arbeitgeber mit bAV sind oftmals nicht in der Lage, die neue Zusageform einzufuhren, da sie durch ihre Alt-Versorgungssysteme bereits ausreichend belastet sind. Diese Arbeit untersucht deshalb, ob ein Wechsel der Alt-Zusagen zur reinen Beitragszusage moglich ist. Dabei entwickelt sie Massstabe, anhand derer die Rechtmassigkeit eines solchen Wechsels zu uberprufen ist, und erarbeitet Empfehlungen fur die Praxis zur Umsetzung eines Wechsels.


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Product Details
  • ISBN-13: 9783428191697
  • Publisher Date: 15 May 2024
  • Language: ger
  • Returnable: N
  • Weight: 983 gr
  • ISBN-10: 3428191692
  • Binding: BC
  • No of Pages: 680
  • Sub Title: Eine Moglichkeit Zur Weiteren Verbreitung Der Betrieblichen Altersversorgung Durch Das Neue Sozialpartnermodell


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