Falsification and concealment of balance sheets are punishable under § 331 No. of the German Commercial Code (HGB). Famous examples of such manipulations would be the Olympus and Enron companies, or more recently P&R. The “Heubeck mortality tables RT 2018 G” (dated 20.07.2018) were allegedly erroneously prepared and later withdrawn – this was the responsibility […]
The Federal Labor Court (BAG, ruling dated February 21, 2017, file no. 3 AZR 297/15) dismissed an employee’s action seeking to establish that his current wife is entitled to a widow’s pension from his company pension commitment. The employee had remarried at the end of the employment relationship. The future widow goes away empty-handed – […]
When pension funds cut their own benefits For years, there have been more and more reports about the reduction of benefits in pension funds, life insurance companies and pension funds. Responsible actuaries, actuaries, are increasingly worried there. And rightly so, because employers could take recourse against these experts in matters of occupational pension calculation. After […]
The Association of Private Health Insurance Companies (PKV Association) has made an effort to understand the collective principles and product concept of supplementary nursing care insurance, including the legal basis. But in vain, because the changes to be implemented for 2017 in the insurance conditions of private supplementary nursing care insurance (PPZ) are based on […]
Thinking error causes additional deterioration in private supplementary long-term care insurance The Association of Private Health Insurance Companies (PKV Association) has made an effort to understand the collective principles and product concept of supplementary nursing care insurance, including the legal basis. But in vain, because the changes to be implemented for 2017 in the […]
The Association of Private Health Insurance Companies (PKV Association) has made an effort to understand the collective principles and product concept of supplementary nursing care insurance, including the legal basis. But in vain, because the changes to be implemented for 2017 in the insurance conditions of private supplementary nursing care insurance (PPZ) are based on […]
Both the Federal Ministry of Labour and Social Affairs (BAMS) and the Federal Ministry of Finance (BMF) are currently interested in improving occupational pension schemes (bAV). On the one hand, there is the concept of a “new” implementation route via the collective bargaining parties as the sponsors of the occupational pension (“Nahles pension”). On the […]
The Association of Private Health Insurance Companies (PKV Association) has made an effort to understand the collective principles and product concept of supplementary nursing care insurance, including the legal basis. But in vain, because the changes to be implemented for 2017 in the insurance conditions of private supplementary nursing care insurance (PPZ) are based on […]
– Which disadvantages even the new occupational pension scheme (bAV) does not eliminate – Both the Federal Ministry of Labour and Social Affairs (BAMS) and the Federal Ministry of Finance (BMF) are currently interested in improving occupational pension schemes (bAV). On the one hand, there is the concept of a “new” implementation route via […]
Health insurers may demand an exclusion of benefits in the target tariff if the policyholder changes tariffs. The policyholder does not need to have an increased risk for this. This is clear from a ruling of the Federal Court of Justice (BGH). As a result, tariff change optimizers who accept unreasonably high risk surcharges for […]
