Die Neuerungen in der betrieblichen Altersversorgung (bAV) durch das Betriebsrentenstärkungsgesetz, die in weiten Teilen zum 1. Januar 2018 in Kraft getreten sind, haben die hohen Erwartungen nicht vollständig erfüllt....more
If Germany’s coalition government follows through on recommendations from a focus group convened by the Federal Finance Ministry for reforms to the country’s pension system, it could open the way for insurers and other...more
Leistungen der betrieblichen Altersversorgung gewährt der Arbeitgeber als Versorgungsschuldner. Wenn aber die betriebliche Altersversorgung durch Konzernbetriebsvereinbarung geregelt ist, sollen nach Ansicht das...more
Viele Versorgungsordnungen zur betrieblichen Altersversorgung müssen angepasst werden. Denn der anhaltende Niedrigzins hat dazu geführt, dass Versicherer mit einem niedrigeren Höchstrechnungszins – dem sog. „Garantiezins“ –...more
Overview - Per 1 januari 2021 is het arbeidsrecht op meerdere vlakken gewijzigd. In dit blogbericht bespreken wij de belangrijkste wijzigingen. ...more
Welcome to your weekly update from the Allen & Overy Pensions team, bringing you up to speed on the latest legal and regulatory developments in the world of occupational pensions. ...more
Hogan Lovells pension group is delighted to send you our November e-newsletter. Featured are points regarding the new investment legislation, latest Pensions Ombudsman cases and a High Court case regarding tax issues. ...more
Welcome to your weekly update from the Allen & Overy Pensions team, bringing you up to speed on the latest legal and regulatory developments in the world of occupational pensions.? ...more
PASA guidance on GMP equalisation methods - The PASA GMP working group has published a guidance note on GMP equalisation methods – this is the first in a series of notes aiming to provide guidance on proportionate and...more
In Germany, paying contributions to the statutory (state) social security pension is compulsory for most employees and their employers. ...more
Supreme Court rules on ill-health pensions and disability discrimination - The Supreme Court has ruled that calculating an enhancement to an ill-health pension on the basis of a salary derived from reduced hours is not...more
2019/20 is the second year of the Pension Protection Fund (PPF)'s third levy "triennium" under the new levy framework. ...more
2018/19 is the first year of the Pension Protection Fund (PPF)'s third levy "triennium" under the new levy framework. Trustees who wish to reduce their pension scheme's risk-based levy by taking account of contingent...more
How is the business of trusteeship changing, and what future developments are currently the focus of trustee attention? We conducted an informal straw poll of trustees in October, via email and at the PLSA Annual Conference,...more
2017/18 is the third year in the Pension Protection Fund (PPF)'s levy "triennium" under the new levy framework. Trustees who wish to reduce their pension scheme's risk-based levy by taking account of contingent assets or...more