bAV: Risk multiplication through leverage with the reinsurance of pension commitments

by Florian Nolte, Assessor iur. (nolte-florian@web.de) and Johannes Fiala, Attorney at Law (Munich), M.B.A. (Univ.Wales), M.M. (Univ.), Certified Financial and Investment Advisor (A.F.A.), EC Expert (C.I.F.E.), Banker (www.fiala.de ) Preface This case, dear reader, is not real: similarities with (still?) living persons and GmbH�s, also of the contemporary history, are purely coincidental and not intended. […]