Pensioen: alternatief voor ingewikkelde methodiek van invaren

Translated title of the contribution: Pension reform: a method for a fair distribution of the asset values of the pension funds over individual accounts.

Research output: Contribution to JournalArticlePopular

Abstract

During the transition to the new pension system in The Netherlands, the accrued collective pensions from the old system must be converted into personal pension accounts. The method proposed by the government to be used for this conversion is particularly complicated. This article outlines a simpler method that does not require additional discretionary decisions by the fund boards. It comprises the distribution of the assets of the pension funds according to the book value over the individual pension accounts in the new system on the basis of the pension rights already accrued of active and deferred persons, or of the actual pension payment of the already retired. The calculation of the capital required for this is based on a return according to the actuarial interest rate, whereby the funding ratio of the pension fund is exactly 100%. This calculation method makes it possible to distribute the pension fund's assets fully over the individual accounts.
Translated title of the contributionPension reform: a method for a fair distribution of the asset values of the pension funds over individual accounts.
Original languageDutch
JournalMe Judice
Issue number05 01 2023
Publication statusPublished - 5 Jan 2023

Keywords

  • new pension system, conversion to personal accounts,

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