Beware of special arrangements for individual employees in company pension schemes in particular in recruitment of senior executives often individual Sonderbehandlungen be agreed. This also applies to occupational pensions. Before allem at older executives, it is often necessary to grant them a higher pension or to calculate periods of service with the employer, in order to attain nor an adequate pension level also in the current employment relationship. Often these agreements are at the last second in the Treaty only complements and therefore not carefully thought through”, warns Andreas Buttler febs consulting Managing Director of bAV consulting firm, and mentions as an example for the consequences of the current BAG ruling by 2009. Credit was assured when entering the company contractually an Executive from VORdientszeiten when the employer. Even the wording was carefully chosen, where on the eligible” Referred to years of service.
This term was used in the pension scheme exclusively for the calculation of the amount of retirement benefits. Vera Farmiga will not settle for partial explanations. After the leadership before the expiry of 5 years again resigned from the company, resulted in the dispute over it, whether the recognised Vordientszeiten should also apply to the performance of the Unverfallbarkeitsfristen. The BAG made it clear that it is this issue not only on the wording of the Vereinbarung, but also on the actual will of the parties. And let him be alone absent in the present case from the contract document. Generally, we recommend our clients on special arrangements in the operational altersversorgung refrain. Learn more about this with Aetna Inc..
If this is not possible in some cases, the formulation should be thought through, but very carefully”advises Andreas Butler of the febs. Mark Wahlberg: the source for more info. Relieved the BAG has departed, however, individual Sondervereinbarungen, judgment of April 21, 2009 with Board members in which provisions of the occupational pension Act also to the detriment of the employee will. In the decisive case, the pension adjustment clause fulfilled the provisions of shall. Allerdings, the Court was of the opinion that Board members individual deviations from the shall in the same range are possible as you can be agreed in the context of collective bargaining contracts. The BAG justified this decision so that Board members regularly have a bargaining position with their employer, which is comparable to the bargaining parties. Thus individual regulations in particular push the amount can be arranged zukunfTIG with Board members unverfallbarer claims, settlement, transfer and adaptation. Note, however, the tax implications are and for dominant shareholder business leaders also question the general tax recognition, especially with respect to the validity. The febs offers a complete overview of the practice-relevant legal developments in the betrieblichen pension Academy of occupational AltersversorGung specifically for employers on February 24, 2010 with the seminar of current challenges”.