Newsletters

Partial liquidation of pension funds

24.03.2020

When an employer considerably reduces its workforce, restructures its business or terminates its affiliation contract with its pension fund this will normally trigger a partial liquidation of the pension fund. The beneficiaries of the pension fund shall participate proportionally in the free funds or an underfunding, as the case may be. This Newsletter presents some important decisions from the Swiss Federal Supreme Court relating to partial liquidation of pension funds.

Author

Vincent Carron

 

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