A importância do multipatrocínio na previdência complementar fechada

Abstract

This thesis aims to analyze and demonstrate the importance of Plans Founders and Sponsors on Pension closed. The study was conducted by the exploratory approach and the technical procedure utilized was the documental research. This study covers a brief history of Brazilian Social Welfare, the stagnation of Closed Pension Funds (EFPC’s) in relation to Gross Domestic Product (GDP), the difference between EFPC’s and EAPC’s, the laws governing plans and the legal requirements of the sector, in addition to other factors, such as analysis of the advantages of joining multiemployer plans, the growth of associative plans, legal requirements and costs of its implementation. Instituted Pension funds were an innovation brought by complementary law No. 109, of 2001, which authorizes the implementation of benefit plans addressed to associates or members of a legal organization of a professional nature, class or sector. The pension market offers entities with expertise in the management and administration of benefit plans with necessary infrastructure for the development of these activities. The study was conducted in order to demonstrate the importance of Plans Founders, and proved that this pension mode is advantageous for both closed pension funds, for showing their strengthening in the market, its flexibility in administering benefit plans, providing economies of scale, reduction of operating expenses and dilution of fixed costs, and for Sponsors / Associates, for allowing access to nonprofit organizations, financial benefits, and participation and transparency under the law that regulates the sector