2nd edition 2021: The right of the company pension scheme – Standard Commentary

Standard commentary on the company pension scheme
by Sebastian Uckermann
Overall presentation of all areas

The right of the company pension scheme
Civil, labor, tax, accounting and social security law
2nd edition 2021. book. About 1300 p. Hardcover (In linen)
ISBN 978-3-406-69561-2 .

C. H. Beck oHG (www.beck.de)

The company pension scheme as the second pillar of old-age provision has been significantly strengthened in recent years. The number of employees entitled to pension benefits has continued to increase, the number of offers has grown significantly and the assessment of all relevant legal issues has become more and more complex.

In the interplay of civil, labor, tax, balance sheet and social security law, the risk of liability has grown constantly. Here the work provides orientation and answers to all questions.

In addition to the commentary on the BetrAVG, which is the main focus of the work, systematic presentations deal with the ways in which the occupational pension scheme is implemented as well as the provision for managing directors and board members:

  • comments on the BetrAVG;
  • comments on special areas of the occupational pension scheme (e.g. equal treatment obligation, pension equalization, transfer of business, insolvency protection);
  • treatment of the implementation methods (direct commitment, support fund commitment, direct insurance commitment, pension fund commitment, pension fund commitment, pension expectancies, financing and balance sheet outsourcing of pension obligations) and
  • managing director and board of directors’ pensions.

Advantages at one glance:

  • Overall view of all areas of the operational
    pension scheme.
  • With managing director and board of directors pension.
  • Practical commentary.

About the authors
Publishers and authors are practitioners with many years of experience in the legal profession, insurance industry and pension consulting.

Target group
For lawyers advising on occupational pension schemes, pension consultants, insurance companies, employers’ associations and unions, companies with pension schemes, staff councils, works councils.

Published by
Sebastian Uckermann.

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