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Betriebliche Altersversorgung - Rechtliche Grundlagen und Hintergründe

Betriebliche Altersversorgung - Rechtliche Grundlagen und Hintergründe

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Allgemeines, Note: 1,3, Hochschule Bremerhaven (Hochschule), 16 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Bereits im 19. Jahrhundert entstand die betriebliche Altersversorgung, noch bevor die gesetzliche Rentenversicherung ins Leben gerufen wurde. Diese Versorgungswerke sollten die Arbeitnehmer bei Invalidität, im Alter und ihre Familien bei Tod des Ernährers unterstützen. Vorreiter waren u.a. 1832 die Gutehoffnungshütte, 1858 Krupp und Henschel, 1872 Siemens, 1879 BASF und 1889 die Farbwerke Hoechst. Obwohl viele Unternehmen bereits ihre betrieblichen Versorgungswerke weiter ausgebaut hatten und die betriebliche Altersversorgung in Deutschland immer mehr an Bedeutung gewann, bekam diese erst am 19.12.1974 durch das "Gesetz zur Verbesserung der betrieblichen Altersversorgung" (BetrAVG) einen gesetzlichen Rahmen. In diesem Gesetz sind alle rechtlichen Grundlagen der betrieblichen Altersversorgung, wie z.B. die Unverfallbarkeit, die Insolvenzsicherung oder die Portabilität, verankert worden. Heute ist die betriebliche Altersversorgung - neben der gesetzlichen Rentenversicherung - eines der wichtigsten Elemente im System der Altersversorgung in Deutschland: Die Zusage einer betrieblichen Altersversorgung ist im Grunde ein freiwilliges Leistungsversprechen eines Arbeitgebers an den Arbeitnehmer. Das Versorgungsversprechen muss aus Anlass eines Arbeitsverhältnisses erfolgen. Gesetzliche Grundlage für die Sicherung der betrieblichen Altersversorgung ist das Gesetz zur Verbesserung der betrieblichen Altersversorgung (BetrAVG), auch "Betriebsrentengesetz" genannt. "Werden einem Arbeitnehmer Leistungen der Alters-, Invaliditäts- oder Hinterbliebenenversorgung aus Anlass seines Arbeitsverhältnisses vom Arbeitgeber zugesagt (betriebliche Altersversorgung), gelten die Vorschriften dieses Gesetzes." (§1 BetrAVG). Im Verlaufe dieser Hausarbeit wird immer wieder Bezug auf das BetrAVG genommen und auszug


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Product Details
  • ISBN-13: 9783640179749
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3640179749
  • Publisher Date: 03 Oct 2008
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 45 gr


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