An article which you should consider carefully before should be built at the company a pension. Further details on www.kfi-finanz.de
administrator can re-insurance of pension promises the managing partner of John Fiala
move, Attorney (Munich), MBA (Univ.Wales)
MM (Univ.), certified financial and Investment Advisors (AFA), the EC expert
(CIFE), banking (www.fiala.de)
Alleged bankruptcy protection: on sales training is often claimed that the company pension insolvency is protected. On the money - especially the
reinsurance - Get a
not approach insolvency, such as when the employer goes bankrupt.
However, this is simply wrong, as the example of an insolvent pension GmbH
shows promise for the owner-manager. may be true, as the Federal Court (case no 138/04 ZR IX) has recently decided
that the liquidator, the reinsurance that feed
despite pledging to vesting and the managing partner, and exploit:
Supreme Court ruling (!).
The administrator of defendant insurer had appealed unsuccessfully to the
pledge and had to be on the broad guidelines of the lien
be instructed (§ § 1228 II 1, 1281, 1284 Civil Code): After that, a lien on a claim only take effect if the claim of the creditor (here the managing partner) is due. Only in the event of power thus enters the so-called mortgage maturity, and only then is the right of recovery of the secured creditors. Until then, the liquidator may terminate the reinsurance policy, which also means the withdrawal of any subscription rights, see § 13 I 2 ALB 86th
The administrator can get through this way of recovery in a personal liability, especially if there are more lucrative
recovery options, see § 168 InsO. Insbesondere das Argument
vermeidbarer Stornoabzüge, sowie steuerlicher Nachteile konnte der Versicherer in dem genannten BGH-Verfahren nicht anbringen.
Haftung für unrichtige Schulung bzw. Vertriebsberatung: Finanzdienstleister
dürfen rechtlich und steuerlich beraten. Dies ist nach dem Rechtsberatungsgesetz ein legales so genanntes Hilfsgeschäft – aber: Für die Richtigkeit von Schulungen haften Versicherer genauso, wie Vermittler für korrekte Rechtsauskünfte. Die Vergütung des Finanzdienstleisters für reine Honorarberatung ist hingegen regelmäßig wegen Verstoß gegen das Rechtsberatungsgesetz unwirksam – das neue Rechtsdienstleistungsgesetz soll hier künftig eine Liberalisierung . Bring
revocable subscription rights: In practice, the pension promise at best a revocable drawing right after vesting, granted - is in doubt to exclude the reinsurance policy in practice, not irrevocably the managing partner. This is the opinion of the Swiss Life Pensions Management (SLPM) the nature of reinsurance. Scientific studies show that security could also be more distinct.
"The customer must be informed properly If the LLC into bankruptcy, and the managing partner personally liable -. For example, by a guarantee - so können die Gläubiger oftmals auf die Rückdeckungsversicherung zugreifen" erklärt der Wirtschaftsberater Jürgen Abstreiter.
Bedeutung des Bezugsrechts: Wenn die Absicherung des Gesellschafter-Geschäftsführer ernsthaft auch vor dem Leistungsfall, also vor Pfandreife, gewollt ist, muss ein unwiderrufliches Bezugsrecht (als "echter Vertrag
zu Gunsten Dritter") eingeräumt werden. Erst dann kann auch ein
Insolvenzverwalter auf die Rückdeckungsversicherung nicht mehr zugreifen. Auch dies ist kein Königsweg, wenn der Gesellschafter-Geschäftsführer persönlich neben seiner GmbH haftet.
Vorgehen des Insolvenzverwalters: Der Pfandgläubiger (Gesellschafter-Geschäftsführer) a pension plan may require the liquidator to ensure just, § § 1282 I, 1228 II BGB.
is practical for example, the deposit of money with the court in question. In this case, as a rule, no interest on the deposit
order. Only on the creditors' meeting or by the bankruptcy court may
the insolvency practitioners will be given to invest in where and on what terms the money is, § 149 Insolvency Act. The deposit takes
due to conditions then until the performance occurs. If the condition in later, such as can occur no longer the case, power from the pension plan, the trustee distributes the money later among the creditors. This can not be more of "bankruptcy-proof pension scheme design" is mentioned.
give In practice, many insolvency, the reinsurance
free by a simple statement - that the contract falls
to the managing partners, the private creditors of
managing partner could therefore pledges. The
opt for monthly payment of pension shall in no insolvency practice because
this service probably simply not worth it. Without opt \u200b\u200bfor monthly payment might not even
the managing partner of the free monthly pledge amount (§ 850 et seq CCP) from the pension. The taxation of the so-called fifth scheme comes into play regularly, § 34 Income Tax Act.
No bankruptcy protection on director liability: If a limited company goes bankrupt, it is not uncommon to the fact that the manager will be taken in addition to the "Manager" liability. Most enemies here are next to the liquidator, even the tax office and health insurance.
If the shareholders such as an irrevocable right to respect
a direct insurance, which has established the employer (the LLC) for him, any creditor of the manager this claim pledge immediately. Protection from enforcement of all bidding situations with contact with foreign countries. In the case of a seizure, however, the payment is made until maturity, so the entry of the supply case. In
pension commitment: Does the pension promise better protection in the
bankruptcy? If the partner is a vested pension plan, so on some training broker likes to tell that the nsolvenzverwalter the pension paid out and as long as it takes to close up his acts could not. Then, the managing partner would receive a pension only in part be attachable.
is concealed in such a "part-training," that the liquidator of the pledgee (managing partner) can be a time limit by the bankruptcy court for recovery of reinsurance share, § 173 Insolvency Act. This, the court stressed in this latest decision of the pension commitment from 07.04.2005. After the M / N-th control here the policy reserve is affected by the bankruptcy declaration. Later than that then the dream ends of the bankruptcy-protected or only partially attachable pension of the managing partners, because it all comes
capital to the insured person is paid - and is immediately subject to attachment.
There is not only in the event of a shortfall, but also the opposite: Then the present value of pension - calculated according to currently unrealistic Dr.Heubeck 6% - lower than the insurable value inclusive of the surplus. In this case, the insurer pays the excess amount to the liquidator from - which again does not mean bankruptcy protection, and mathematically not entirely externally funded reinsurance more.
a protection from this "tax accounting basis" for the
managing partners are nowhere in the vast majority of pension plans. To the question of how the replacement value calculated is still some dispute must be conducted.
can in case of liquidation or cessation of the
Insolvenzverwalter nach § 3 BetrAVG auch von der gesamten
Pensionszahlungspflicht aus der Insolvenzzeit befreien, indem er dem
Gesellschafter-Geschäftsführer eine einmalige Abfindung anbietet; jedoch gilt
diese Regelung des BetrAVG nur für die nach der Insolvenzeröffnung erdienten Anwartschaften.
Ratlosigkeit bei Versicherern: Im Zweifel wird in derartigen Fällen - mit praktisch häufiger zusätzlicher persönlicher Haftung des Gesellschafter-Geschäftsführer - zum Ende der Insolvenzabwicklung auf GmbH-Ebene, vom
Gesellschafter-Geschäftsführer nur noch Sozialhilfe beantragt werden.
Lösungsansätze einer Sanierung des Gesellschafter-Geschäftsführer werden
mostly overlooked.
More than a dozen raised insurance employees or
Agents caregivers were perplexed at the question of how the pension plan (with insolvency protection at the level of the GmbH) for the often personally liable managing partner, the pension payment may be secured guaranteed. For the former managing partner then the administrator may well not force the pension pay out in installments and taxation under the Income Tax Act § 19 - subjected to - as part of a payroll? The possibility of § 173 Insolvency Act is aimed at time-saving process - this also applies to the simple release of the insurance.
Competence as an exception: only three insurers were mentioned spontaneously in a position to demonstrate the ways in which offers of § 4 BetrAVG. The Württemberg AG life insurance referred to the legal
possibilities of a transfer of pension commitments. Barmenia
life insurance ltd was immediately ready to discuss this case with the individual actuary and calculate. The SLPM pointed out that to achieve the not offered by any insurer liquidation insurance just before the bankruptcy, an ordinary resolution of the shareholders and the company's liquidation.
Transfer to a U-fund already encountered in insolvency therefore not subject to love, because even bei der rückgedeckten Variante das Unternehmen (die GmbH in der Insolvenz) rechtlich weiter bestehen bleiben muss.
Sinnvoll und zumindest im Verhandlungswege erreichbar, dürfte die Übertragung auf einen Pensionsfonds sein, weiß der Versicherungsmakler Siebenhaar:
Dadurch kann auch ein Steuerschaden beim Gesellschafter-Geschäftsführer
vermieden werden, der bei der Auflösung meist entsteht.
Beratungsrisiko: Die Gestaltung des Bezugsrechtes ist nur ein Fallstrick. Es
kommen zahlreiche Punkte zum Tragen, die nicht nur die gesamte
Pensionszusage gefährden können (verdeckte Gewinnausschüttung) sondern bei mangelnder Kontrolle (Soll/Ist-Vergleich) die GmbH in enorme Schieflage
maneuver. According to Hermann Insurance Siebenhaar was incomplete over 70% of the over-examined by him pension benefits or, in the case of an audit
jeopardy.
In a recent checkup, the text elements of a pension plan for a controlling shareholder-director of a GmbH, will not be up to 95% of all tested pension plans can withstand the current current work and / or tax requirements and conditions. In the past 10 years, there were a number of administrative directives and court decisions on pension commitments by managing partner `s. The formalities of most of the existing pension plans remained unchanged and the new law or laws were not amended. Many pension plans are therefore not quite sure formulated or bankruptcy protection no longer exists. Often this leads, regardless of a pledge of re-insurance, often for immediate and total loss of the entire insurance value (assets) in the event of insolvency.
is here as an example of the so-called revocation clause in the pension plans to name, who for tax purposes under the Income Tax Policy in commitments for classical worker's rights, where the dominant shareholder-manager of that clause, however, leads in the bankruptcy case automatically and irrevocable forfeiture of all reinsurance. Any pledge to go into space. Episode: The Complete
pension provided by the managing partner is lost
, also has a high tax liability threatens the dissolution of the
provisions.
necessary evaluation: This only helps advance a concrete opinion of one
recognized and independent actuary / consultant and expert
occupational pensions. What is overlooked is also the liability of the
tax advisor. Is the advice when taking out reinsurance
just yet wearable, see the savings phase, however, is very little consultation. Important changes in the legislative process are
kaum beachtet und die Kongruität einer
Rückdeckungsversicherung sträflich vernachlässigt, bzw. kaum kontrolliert. Hier lagern hochexplosive Minen (bei manchen Steuerberatern) im Keller.
Typischer Haftungsansatz: Der Versicherer schreibt "… für Ihre Pensionzusage ist ein Gesellschafterbeschluß notwendig – sprechen Sie darüber mit Ihrem
Steuerberater …"; jedoch ist der steuerliche Berater gelegentlich weder als
Rechtsberater ausgebildet, noch versichert. Hinzu kommt, dass oft ein einziger Gesellschafterbeschluß gar nicht ausreicht, damit die Pensionszusage wirksam wird.
Insolvenzlösung: Die Lösung liegt derzeit nicht immer im Inland, wie der jüngste Bill from the federal Department of Justice proves (see press release dated 23/06/2005). In Germany, is currently at most a amazing potential liability for incomplete sales training and wrong advice from occupational pension intermediaries.
The rehabilitation of pension plans is proving to be a growth market - without
expertise in labor, tax and bankruptcy law is little
to do this professionally. Far too few insurers operate the systematic restoration out of their own stocks. The market is insolvent or in crisis GmbH's is undeveloped - hardly a broker knows the way around the bankruptcy avoidance. Here, the agent could, at least before the crisis, the managing partner To help almost tax-free to get his pension promise made in the GmbH out: The commission is on the road, just something has to crouch to halt.
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