Unterstützungskassen (German Edition) Book PDF, ePub eBook

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Book Descriptions:
Die Unterstützungskasse gehört zu den 5 Durchführungswegen der betrieblichen Altersversorgung und bietet vorteilhafte rechtliche und steuerliche Gestaltungsmöglichkeiten beim Aufbau einer zusätzlichen Absicherung für das Alter. Wie diese Möglichkeiten optimal genutzt werden können, zeigt das vorliegende Werk.

Folgende Themen werden praxisnah und fundiert erläutert:

- Unterstützungskassen als Durchführungsweg der betrieblichen Altersversorgung
- Leistungen der Unterstützungskassen
- Arbeitsrecht der Unterstützungskassen mit Ausführungen zum Versorgungsausgleich
- Insolvenzschutz
- Steuerrecht der Unterstützungskassen
- Zulässiges und tatsächliches Kassenvermögen von Unterstützungskassen
- Bilanzierung
- Steuer- und sozialversicherungsrechtliche Behandlung beim Versorgungsberechtigten
- Portabilität
- Durchführungswegwechsel und Liquidation
- Auszahlung von Versorgungsleistung

Zahlreiche Beispiele und Übersichten veranschaulichen die Thematik und zeigen Lösungsmöglichkeiten für die Praxis auf.

Unterstützungskassen (German Edition) by Regina Böhm, Jürgen Schu

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