Previdência complementar sob a perspectiva dos recursos garantidores

• Autor(a) principal: Souza, Guilherme Casado Gobetti de
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://tede2.pucsp.br/handle/handle/23054
• topic: Previdência complementar; Previdência privada; Seguridade social; Recursos garantidores; Complementary pension plan; Private welfare; Social security; Guarantee resources; CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO

Social protection models are being universally reviewed, and there are several reasons for this situation, such as demographic changes, budget selectivity, and even restriction of the state's financial resources. These issues are evidenced in the axiom that presides over the research project to which this dissertation is linked – "Social Security in the Risk Society", and in this context of deep transformations, the complementary social security system, of course, is of greater importance and due to the inability of the State to attend. Thus, the present study investigates the supplementary pension scheme from the perspective of the guarantee funds, and for this purpose, you approach the concepts indispensable to understanding the matter, such as supplementary pension plans in the Social Security area, the specifics of the supplementary pension scheme, risk and risk species in the application of guarantee resources, as well as the management of the same. This is because the guaranteeing resources of social security entities have two well-defined moments, the accumulation and payment of benefits. In the first one, the resources must be capitalized in compliance with the tripod – security, solvency and profitability, in the second that resources are made available according to the regulations of the entities, observing the vesting rules. All this in benefit of the actuarial, economic and financial balance of the benefit plans