Occupational pension scheme

Employers are well aware of the increasing relevance and enormous potential of occupational pension schemes. We are one of the strongest lawyer teams on the market with six partners and counsels specialising on this interdisciplinary complex subject.

We advise on the introduction and updating of pension schemes over all methods of their establishment and draft pension rules and payment plans (with the involvement of external pension providers as the case may be), works agreements and collective old-age support agreements as well as individual pension commitments and salary conversion agreements.

In the course of the dissolution and new organisation, unification or closure of existing pension schemes, we work out possible structures, support the negotiations with the collective bodies and act in the implementation. Our advice also extends to the transfer, outsourcing and funding of pension obligations (e.g. CTA, pension funds, pensioner company).

We analyse risks in existing pension schemes and develop solutions to limit risks in connection with corporate transactions and in the course of risk management. We also provide support on the application and interpretation of pension rules and the review of occupational pension schemes for benefits’ adjustment. In case of dispute, we provide representation before the Labour Courts and Civil Courts on all questions arising from occupational pension schemes. We belong to the German Association for Occupational Pensions (aba – Arbeitsgemeinschaft Betriebliche Altersversorgung) and the International Pension & Employee Benefits Lawyers Association (IPEBLA) and we are active there on committees and in working groups.

  • Structuring of pension schemes
    • Structuring of pension arrangements, particularly taking into account specific elements such as tax and social security implications and employer contributions pursuant to Section 1a of the Company Pensions Act (BetrAVG).
    • Adapting existing pension schemes to new legal regulations, case law, and market trends.
    • Drafting of pension schemes and accompanying arrangements (e.g., deferred compensation agreements); review and revision of insurance terms and conditions, pension plans, statutes, benefit plans, framework agreements, etc.
  • Occupational pension schemes in court proceedings
    • Representation at all levels of jurisdiction before labor, civil, and tax courts.
    • Conducting extensive pension adjustment disputes involving complex economic issues.
    • Conduct of individual disputes
    • Disputes before civil and tax courts
  • bAV in Mergers & Acquisitions
    • Support with M&A projects
    • Due diligence reviews or preparation of a legal fact book
    • Support for and conduct of negotiations between the collective bargaining partners
  • Structuring and consulting regarding book-value-based or long-term account models
  • Occupational pension schemes in academic discourse
    • Co-authors of the Munich handbook on labor law on company pensions published by C.H.Beck-Verlag
    • Co-authors of the commentary on the BetrAVG (Company Pensions Act) published by Luchterhand
    • Member of the working group for company pension schemes (aba) and of the aba labor law specialist committee
    • Lectures, including those at aba conferences and seminars
    • Conducting the “aba Weekly Seminar: Introduction to Occupational Pension Law”
    • Specialist publications on occupational pensions in journals such as “Betriebs-Berater”, “Pension Industries”, and “Versorgungswirtschaft”.
    • Presentations as part of our firm’s own webinar series, “maat ON AIR”
    • Member of the Munich Working Group on Occupational Pension Schemes

Your contacts for this consulting area

Christian Betz-Rehm

betz-rehm@maat-rechtsanwaelte.de

+49 89 60 66 56 – 0

Dr. Nils Börner

boerner@maat-rechtsanwaelte.de

+49 69 915 01 53 – 0

Dr. Brigitte Huber LL.M.

huber@maat-rechtsanwaelte.de

+49 89 60 66 56 – 0

Philipp A. Lämpe

laempe@maat-rechtsanwaelte.de

+49 69 915 01 53 – 0

Christian Betz-Rehm

betz-rehm@maat-rechtsanwaelte.de

+49 89 60 66 56 – 0

Dr. Nils Börner

boerner@maat-rechtsanwaelte.de

+49 69 915 01 53 – 0

Dr. Brigitte Huber LL.M.

huber@maat-rechtsanwaelte.de

+49 89 60 66 56 – 0

Philipp A. Lämpe

laempe@maat-rechtsanwaelte.de

+49 69 915 01 53 – 0