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Subject: transfer of individual vested pension rights Добрый день!
Помогите разобраться. пожалуйста. Документ о программах выплат пособий и льгот сотрудникам. Данный отрывок конкретно из пункта о Пенсиях. Не могу разобраться, что это за такая передача законных прав на пенсию и как она осуществляется. Что за external plan? И почему передача не разрешена "внутри планов компании Alstom"?The transfer of individual vested pension rights from an Alstom plan to an external plan should be allowed at the end of employment at terms which do not adversely affect the remaining fund.
The transfer of individual vested pension rights inside the Alstom plans should not be allowed, with the exception of pure defined contribution monies which have no attached guarantees (e.g., minimum guaranteed returns, conversion to annuity, etc.) Спасибо заранее! Если необходимо, то вот весь пункт: Retirement Benefits
Promote a Defined Contribution (‘DC’) approach over a Defined Benefit (‘DB’) approach.
Pensionable salary should be limited to base pay and certain fixed allowances (which must not be volatile components).
Indexation of pensions should be avoided. If required by law, it should be limited to statutory minimum and not automatic, if possible.
Progressive vesting is recommended in order to use retirement benefits as a retention tool – ideally within five years and no more than ten years.
The transfer of individual vested pension rights from an Alstom plan to an external plan should be allowed at the end of employment at terms which do not adversely affect the remaining fund.
The transfer of individual vested pension rights inside the Alstom plans should not be allowed, with the exception of pure defined contribution monies which have no attached guarantees (e.g., minimum guaranteed returns, conversion to annuity, etc.)
Retirement benefits payout can be in the form of an annuity, a lump-sum payment or a mix of these two, depending on the local tax and economic environment. However, it must be actuarially cost-neutral using best-estimate assumptions.
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