The second issue of the legal newsletter published by Pittet Associates places a strong emphasis on partial liquidation. Since the new rules on partial liquidation came into effect on 1 January 2005, the governing bodies of occupational benefit planning institutions have placed themselves in a position to determine the existence of a partial liquidation and, if necessary, to move forward with the liquidation themselves. What might at first appear simple is not necessarily so in practice. A first assessment.

As of 1 January 2011, several legislative changes will take effect. One of them is related to measures for elderly employees (Swiss federal law for occupational benefit planning). The other two relate to the possibility of extending the affiliation to a pension fund beyond the legal retirement age and the issue of repurchasing for people arriving from abroad (OPP 2, 2nd ordonnance on occupational benefit planning). A few details.

Download the newsletter:

NOTA BENE, no 2 (pdf) - November 2010.

NOTA BENE, no 1 (pdf) - February 2010.