Company pension schemes

Our comprehensive professional services relating to company pension schemes

• Setting up, modernising or closing of pension funds
• Optimising of new and existing pension plans in accordance with accounting standards (IFRS, US-GAAP, HGB), tax and labour laws
• Paying-off and transferring of vested rights to future pension payments (portability)
• Individual structuring, implementing, restructuring or closing of lifelong working-time accounts
• Comprehensive advice for shareholding executives on old-age security schemes falling within and outside the scope of applicability of the German Company Pensions Act [Betriebsrentengesetz]
• Converting of gross and net amounts into occupational pension schemes
• Eliminating of pension provisions from a company balance sheet in order to improve the equity ratio and rating (contractual trust agreement – CTA)
• Impacts of occupational pension schemes on the balance sheet, in particular in the context of changes introduced by BilMoG
• Impacts of legal and economic risks tied to existing retirement plans
• Due diligence solutions to be applied to company successions and M&A transactions
• Company pension scheme solutions available under social security law
• Legal and business advisory during statutory audits of benefits paid out under occupational pension schemes, as prescribed by § 16 of the German Act to Improve Company Pensions [BetrAVG]
• Implementation of the statutory entitlement to deferred compensation
• Handling of litigations
• Negotiations with the German pension assurance association [PSVaG]
• Establishment of status under social security law