This article discusses issues regarding ‘conversion', in particular the transformation of second pillar pension rights and entitlements. It considers the different European law regimes that are an influence on conversion, namely EU law and the law regarding the European Convention on Human...

Dutch Abstract: Het initiatief tot herziening van de IORP-richtlijn past in een brede ontwikkeling van de nationale en ook de Brusselse regelgever om meer grip te krijgen op de financiële marktpartijen en dienstverleners na de recente economische en financiële crisis. Voor de pensioensector...

In juli 2013 is het voorontwerp van wet voor de herziening van het Financieel Toetsingskader (FTK) via een internetconsultatie openbaar geworden. Hierop is vanuit de Nederlandse pensioenwereld uitgebreid gereageerd, zowel op de economische als op de juridische aspecten van het voorstel. Bij de...

A lack of European integration is keeping the markets closed off and, as a result, opportunities for growth and improvement in the Dutch and European pension and labour markets are not being sufficiently harnessed. We see developments that are laying the foundations for what we would like to...

The UK and the Netherlands have different legal and regulatory regimes for defined benefit pension schemes. This paper compares and contrasts the key features of those regimes. The UK allocates all of the underfunding risk in a UK defined benefit pension scheme to the employer, backed up by the...

This article examines the current regulatory efforts aimed at creating a Pan-European Personal Pension Product (PEPP). In doing so, it pursues two primary objectives: firstly, it seeks to explain the relevance of a European harmonized pension product to the overall concept of the single market;...

Both Collective Defined Contribution (CDC) and Collective Individual Defined Contribution (CIDC) schemes place any risks on pension scheme members instead of an external risk-bearer. In CDC schemes, assets are pooled collectively, allowing for risks to be shared between pension scheme members....