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Möglichkeiten der risikogerechten Beitragskalkulation in der Insolvenzsicherung der betrieblichen Altersversorgung durch den PSVaG

Möglichkeiten der risikogerechten Beitragskalkulation in der Insolvenzsicherung der betrieblichen Altersversorgung durch den PSVaG

          
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About the Book

Diplomarbeit aus dem Jahr 2011 im Fachbereich BWL - Bank, Börse, Versicherung, Note: 2,0, Universität zu Köln (Wirtschafts- und Sozialwissenschaftlichen Fakultät), Veranstaltung: Versicherungsbetriebslehre, Sprache: Deutsch, Abstract: Bedeutung der betrieblichen Altersversorgung: Die betriebliche Altersversorgung (bAV) in Deutschland blickt auf eine über hundertfünfzig Jahre alte Tradition zurück und ist somit älter als die gesetzliche Sozialversicherung. Innerhalb des Drei-Schichten-Systems der Altersvorsorge gewinnt sie, neben der privaten Vorsorge, immer mehr an Bedeutung. Dies wird insbesondere vor dem Hintergrund der Probleme des gesetzlichen Rentenversicherungssystems deutlich. Im Rahmen der bAV sagt der Arbeitgeber dem Arbeitnehmer Versorgungsleistungen zu. Diese betrieblichen Ruhegelder sind eine freiwillige Sozialleistung der Arbeitgeber "in Anerkennung und Erwartung langjähriger Betriebszugehö-rigkeit des Arbeitnehmers" zur Sicherung des Lebensstandards im Alter. Allerdings sind die Ansprüche der Betriebsrentner abhängig von dem wirtschaftli-chen Erfolg des Arbeitgebers, da der weitaus größte Teil der bAV auf Durchführungswege entfällt, bei denen der Arbeitgeber gegenüber den Versorgungsberechtigten direkt oder indirekt verpflichtet ist, so dass sie im Konkursfall gefährdet sind oder gar gänzlich entfallen können. Die Aufgabe zur Beseitigung dieser Lücke wurde Ende 1974, mit Inkrafttreten des Gesetzes zur Verbesserung der betrieblichen Altersversorgung (BetrAVG), dem Pensions-Sicherungs-Verein auf Gegenseitigkeit (PSVaG) als gesetzlichen Träger der Insolvenzsicherung übertragen. Problemstellung und Gang der Untersuchung: Die schwerste Finanz- und Wirtschaftskrise im Jahr 2009 hat den Beitragssatz beim PSV (Pensions-Sicherungs-Verein) auf einen Rekordwert von 14,2 0/00 ansteigen lassen. Gemessen an den geringsten Beitrag von 0,3 0/00 im Jahr 1990 entspricht das einen Anstieg auf das 47,3- Fache. Aus den in diesem Jahr betreffenden Insolvenzen hat d


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Product Details
  • ISBN-13: 9783656165668
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 82
  • Series Title: German
  • Weight: 118 gr
  • ISBN-10: 3656165661
  • Publisher Date: 05 Apr 2012
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 5 mm
  • Width: 148 mm


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Möglichkeiten der risikogerechten Beitragskalkulation in der Insolvenzsicherung der betrieblichen Altersversorgung durch den PSVaG
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Möglichkeiten der risikogerechten Beitragskalkulation in der Insolvenzsicherung der betrieblichen Altersversorgung durch den PSVaG
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