Standard commentary by Sebastian Uckermann
Das Recht der betrieblichen Altersversorgung
Zivil-, Arbeits-, Steuer-, Bilanz- und
2nd edition 2022
C.H.BECK ISBN 978-3-406-69561-2
To the work
Occupational pensions as the second pillar of retirement security have been significantly strengthened in recent years. The number of employees entitled to pensions has continued to rise, the number of offers has increased significantly, and the assessment of all relevant legal issues has become increasingly complex.
In the interplay of civil, labor, tax, accounting 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 German Occupational Pensions Act (BetrAVG), which forms the main focus of the work, the implementation methods of occupational pensions as well as the pensions for managing directors and board members are dealt with in systematic presentations:
- Commentary on the BetrAVG.
- Commentary on special areas of occupational pension schemes (e.g. equal treatment obligation, pension equalization, transfer of business, insolvency protection).
- Treatment of the implementation channels (direct commitment, support fund commitment, direct insurance commitment, pension fund commitment, pension entitlements, financing and accounting outsourcing of pension obligations.
- Managing Director and board of management pension plans.
Advantages at a glance
- Overall presentation of all areas of occupational
- With provision for managing directors and board members.
- Practice commentary.
About the authors
The editors and authors are practitioners with many years of experience in the legal profession, insurance industry and pension consulting.
For lawyers advising on occupational pension schemes, pension consultants, insurance companies, employers’ associations and trade unions, companies with pension schemes, staff councils, works councils.
Sebastian Uckermann, court-approved pension consultant for occupational pensions
Sebastian Uckermann, pension consultant; Dr. Achim Fuhrmanns, lawyer; Christian Braun, lawyer; Dr. Dirk Classen, lawyer; Frauke Classen, lawyer; Dr. Marco Keßler, business graduate; Detlef Lülsdorf, pension consultant; Patrick Drees, pension consultant; Takil, Hakan, graduate mathematician; Jan Stratmann, graduate mathematician, actuary; Christiane Grabinski, graduate mathematician, actuary; Gudrun Wagner-Jung, graduate in finance.
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