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Alterseinkünftegesetz. Entwicklung und Bedeutung der Unterstützungskasse

Alterseinkünftegesetz. Entwicklung und Bedeutung der Unterstützungskasse

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 2,1, Fachhochschule für Wirtschaft Berlin, Sprache: Deutsch, Abstract: Die vorliegende Arbeit befasst sich mit dem Durchführungsweg Unterstützungskasse (UK). Die UK ist der älteste Durchführungsweg der betrieblichen Altersversorgung (bAV), der im Laufe der Jahre immer wieder starken Veränderungen unterlegen war, die ihn stärkten oder auch in den Hintergrund stellten. Die letzte bedeutende Entwicklung wurde mit dem Alterseinkünftegesetz (AltEinkG) vollzogen, welches die UK als besonderen Durchführungsweg wieder hervorhob. Sowohl diese Entwicklung als auch das Wesen der UK sollen in dieser Arbeit im Vordergrund stehen. Ziel ist die Besonderheiten der UK im Gegensatz zu den anderen Durchführungswegen der bAV darzustellen und kritisch zu betrachten. Beginnend mit dem zweiten Kapitel soll eine kurze Übersicherung über das System der Altersversorgung in Deutschland gegeben werden. Ferner werden die weiteren Durchführungswege der bAV dem Leser durch eine kurze Übersicht näher gebracht. Das dritte Kapitel befasst sich zunächst mit der geschichtlichen Entwicklung der bAV, wobei hier besonders auf die UK eingegangen wird. Ebenso wird das Wesen der UK umfassend dargestellt. Es wird dabei eine arbeitsrechtliche als auch eine steuerrechtliche Übersicht gegeben. Abschließend wird auf die Vor- und Nachteile der UK eingegangen. Im vierten Kapitel wird die aktuelle Situation nach Einführung des AltEinkG beleuchtet. Dabei wird nicht nur die Situation der UK aufgezeigt, sondern auch ein Überblick über Veränderungen bei der gesetzlichen und privaten Altersversorgung gegeben. Mit dem AltEinkG wurden drastische Änderungen für die Alterssicherung in Deutschland bewirkt, die durch dieses Kapitel hervorgehoben werden sollen. Die Auswirkungen der Veränderungen auf alle Beteiligten der UK durch das AltEinkG werden ebenfalls beurteilt.


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Product Details
  • ISBN-13: 9783638724432
  • Publisher: Grin Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638724433
  • Publisher Date: 26 Sep 2007
  • Height: 210 mm
  • No of Pages: 70
  • Series Title: German
  • Weight: 104 gr


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Alterseinkünftegesetz. Entwicklung und Bedeutung der Unterstützungskasse
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Alterseinkünftegesetz. Entwicklung und Bedeutung der Unterstützungskasse
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