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Demografischer Wandel und Betriebsrenten: Zur Berücksichtigung der Langlebigkeit bei der Anpassung von Direktzusagen

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  • Ehrentraut, Oliver
  • Raffelhüschen, Bernd

Abstract

Veränderungen in der Altersstruktur der Bevölkerung haben erhebliche Auswirkungen auf die Finanzierung von Alterssicherungssystemen. Vor allem die stetig steigende Lebenserwartung stellt eine Herausforderung für die Nachhaltigkeit von Rentensystemen dar. Dies gilt aber nicht nur für öffentlich-rechtliche Pflichtsysteme wie die gesetzliche Rentenversicherung oder die Beamtenversorgung, sondern auch für leistungsorientierte Pensionsverpflichtungen auf Unternehmensebene. Der Beitrag untersucht dementsprechend die Notwendigkeit einer Berücksichtigung der längeren Lebenserwartung auf die Rentenanpassung von Direktzusagen im Rahmen der betrieblichen Altersversorgung.

Suggested Citation

  • Ehrentraut, Oliver & Raffelhüschen, Bernd, 2008. "Demografischer Wandel und Betriebsrenten: Zur Berücksichtigung der Langlebigkeit bei der Anpassung von Direktzusagen," FZG Discussion Papers 25, University of Freiburg, Research Center for Generational Contracts (FZG).
    • Handle: RePEc:zbw:fzgdps:25
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