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- Le Nouveau Régime Des Pensions Complémentaires: Aspects Sociaux Et Fiscaux
- Les Pensions Complémentaires
- Le Volet Social de la Loi Vandenbroucke
Introduction
Auteur | Delphine Castiaux/Marie-Pierre Donéa |
Occupation de l'auteur | Licenciée en droit et diplômée d'études spécialisées en droit social/Licenciée en droit et en sciences fiscales |
Pages | 31-32 |
Page 31
L'exposé qui suit présente les nouvelles dispositions sociales introduites par la loi du 28 avril 2003 («LPC»).
Soucieux de privilégier au maximum une approche aisée et didactique de la matière, il nous est apparu souhaitable de regrouper les commentaires selon le type d'engagement de pension visé.
Ainsi, nous étudierons successivement:
- les engagements collectifs de pension sectoriels, ordinaires (voir p. 35) et sociaux (voir p. 70);
- les engagements collectifs de pension d'entreprise, ordinaires (voir p. 112) et sociaux (voir p. 120);
- les engagements individuels de pension (voir p. 127).
Pour chaque type d'engagement, nous analyserons les dispositions relatives à:
- l'instauration, la modification et l'abrogation d'un tel engagement;
- les conditions d'adhésion;
- les règles de sortie;
- les garanties de rendement ainsi que les règles relatives aux réserves et prestations acquises;
- la liquidation des prestations et le rachat.
Page 32
En ce qui concerne les engagements collectifs de pension sectoriels, une attention toute particulière sera réservée à l'analyse, sous forme de tableaux de synthèse, des dispositions adoptées à ce jour en cette matière dans plusieurs secteurs d'activités.
Le lecteur pourra ainsi identifier plus aisément l'état de la situation, en fonction du secteur d'activités auquel il appartient, ou s'intéresse.
Nous ne manquerons pas non plus de relever les spécificités relatives à l'information et la participation des travailleurs dans le cadre ce cette loi (voir p. 135).
Nous terminerons en exposant brièvement les moyens mis à disposition par le LPC pour exercer un contrôle et assurer la transparence lors de la mise en oeuvre et l'application des dispositions de la loi...
Pour continuer la lecture
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