Traduction de «Cessation d'un régime » (Français → Anglais) :

These include the following: full funding for any deficit upon plan termination; filing actuarial valuations on an annual basis; restrictions on contribution holidays; a prohibition on plan amendments if a plan is less than 85% funded on a solvency basis; an increase in the current “excess surplus” limit on employer contributions above its current 10% threshold to 25%; and greater pension plan financial disclosure to plan members.

What we have seen, though, is that this government has recently announced important pension reforms resulting from consultations recently released that will help protect pensioners by requiring companies to fully fund pension benefits on plan termination, make pensions more stable, give pensioners more negotiation powers, and modernize investment rules of pensions.

As another example, if an entity makes an offer of benefits available for more than a short period, or there is more than a short period between the offer and the expected date of actual termination, the entity considers whether it has established a new employee benefit plan and hence whether the benefits offered under that plan are termination benefits or post-employment benefits. Employee benefits provided in accordance with the terms of an employee benefit plan are termination benefits if they both result from an entity’s decision to terminate an employee’s employment and are not conditional on future service being provided.

past service cost, which is the change in the present value of the defined benefit obligation for employee service in prior periods, resulting from a plan amendment (the introduction or withdrawal of, or changes to, a defined benefit plan) or a curtailment (a significant reduction by the entity in the number of employees covered by a plan); and

(c) in the event of termination of a pension scheme during the period referred to above in this paragraph, the institution shall inform the competent authorities of the home Member State.

" 1a An official whose service terminates and who provides evidence that he cannot be covered by any other public scheme of sickness insurance may, not later than one month following that in which his service terminates apply to continue, for a maximum of six months after termination of service, to be insured against sickness as provided in paragraph 1.