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We are committed to making the world
of pension funds and insurance more
accessible. In addition to our own articles,
here are some resources to help improve
your knowledge of the field.

Swiss Pension Planning from its Origins to the Present Day

While wishing to make available to the non-specialist the background knowledge that they have acquired over many years of working in the Swiss occupational pension sector, the authors of this book have sought first and foremost to address obvious information and knowledge gaps relating to what is an essential part of Swiss financial protection, namely, occupational pensions.


Although events are, to some degree, described chronologically within the overall chapter- and topic-based structure of the text, this publication is not intended as a history book.

Meinrad Pittet , Claude Chuard
Editions Slatkine

The 2nd pillar

This work offers a panoramic view of the primary notions and benefits of the 2nd pillar occupational benefit scheme. Written in clear and concise terms, the subject matter is illustrated by drawings by cartoonist Mix & Remix, which not only provide a more enjoyable reading experience but also offer a different perspective on what might otherwise be considered a rather dry topic.


This book is aimed at the general public, as well as anyone working for a foundation board or pension fund. It is available only in French, at select bookstores, or directly from the publishing house Editions LEP.

Pittet, Mix & Remix
Editions LEP

What should be the minimum coverage rate for Swiss public pension funds?

At a time when Switzerland is being pushed to develop federal legislation relating specifically to pubilc pension funds, this book demonstrates that, in general, a minimum funding requirement cannot be imposed, especially as this funding is dependent on the demographic framework of each institution.


In this book, Stéphane Riesen and Meinrad Pittet addres the specific issue of occupational benefit planning for the Swiss public sector, through the analysis of a real-life case study.

Meinrad Pittet, Stéphane Riesen
Editions Slatkine

The possibility of choosing one’s own pension fund

The issue of customising the Swiss occupational benefit scheme has been under debate for several years now. The Federal Office for Social Insurance (OFAS) mandated Pittet Association, in partnership with J.-A. Schneider, to analyse the possibilty of being free to chosse one’s own pension fund. This analysis was based on three scenarios, and respected the current social objectives of the occupational benefit planning scheme.


Based on the conclusions of this survey, the Federal Council believes that this freedom of choice is not a suitable objective for the occupational benefit scheme.

Download the survey in pdf format (in French).

David Pittet, Meinrad Pittet, Jacques-André Schneider
The Federal Office for Social Insurance

Handling actuarial liabilities within the framework of the accounting standard RPC 26

A group of occupational benefit planning specialists and accounting specialists has been created to reflect on the capitalization of actuarial liabilities and stock market fluctuation reserves. This group undertook the analysis of actuarial and accounting aspects that arose from the application of the Swiss accounting standard GAAP RPC26, in particular with regard to pension funds, actuarial liabilities, and stock market fluctuations.


By agreeing on common definitions and procedures, their aim is to establish best practices.

Download in pdf format (in French).

Working group on the treatment of actuarial liabilities

Swiss public pension funds

The particularities of public pension funds have, for some time now, given rise to often passionate debates. The application of the Swiss Federal Law for Occupational Benefit Planning (LLP) in 1985, the decline in economic conditions, the deterioration of public finances, and the future challenges for pension funds faced with an ageing population, are now all at the root of fundamental new questions regarding their future. Indeed, not only have many pension funds already opted out of benefit schemes based on primacy of contributions, but also numerous recent parliamentary interventions, both federal and cantonal have suggested that partial funding of the public sector shoudl be restricted, if not abolished.


For the French edition, please order directly from Editions Slatkine. For the German edition, please fill out the order form.

Meinrad Pittet
Editions Slatkine