Translation of "surveillance de régime de retraite " (French → English) :

Enhancing the Supervision of Pension Plans under the Pension Benefits Standards Act, 1985 [ Enhancing the Supervision of Pension Plans under the Pension Benefits Standards Act, 1985: Changes to the Prudential and Supervisory Framework for Federally-Regulated Private Pension Plans ]

plan supervision [ pension plan supervision ]

Supervisory Guide to Federally Regulated Pension Plans

occupational pension scheme | occupational retirement pension scheme | occupational scheme

pension scheme [ occupational pension | old age pension | pension plan | retirement pension | State pension ]

funded pension plan | funded pension scheme | funded scheme

excess benefit plan | excess plan | top hat pension plan | top hat plan

fully funded pension plan

employer pension plan | employer plan | employer-sponsored pension plan | employment pension plan

approved pension plan

declare that the Kingdom of Spain has failed to meet its obligations under Article 56 TFEU (formerly Article 49 TEC) and Article 36 of the EEA Agreement by adopting and maintaining in force Article 46(c) of the consolidated version of the Ley de Regulación de los Planes y Fondos de Pensiones, Article 86 of Real Decreto Legislativo 6/2004 of 29 October 2004 approving the consolidated version of the Ley de ordenación y supervisión de los seguros privados, Article 10 of Real Decreto Legislativo 5/2004 approving the consolidated version of the Ley del Impuesto sobre la renta de los no residentes, and Article 47 of Ley 58/2003 (General Tributaria) of 17 December 2003, pursuant to which foreign pension funds based in other Member States and which ...[+++] offer occupational pension schemes in Spain, and insurance companies which operate in Spain under the freedom to provide services, inter alia, are required to designate a tax representative who is resident in Spain.

Observes that the first-, second- and third-pillar pension schemes in Member States differ significantly from one another, that the EU lacks a set of common criteria, definitions and an in-depth analysis which would thoroughly explain the various pension systems and their capacity to meet the needs of citizens and that there is therefore a lack of transparent supervision applicable to all systems; stresses that the EU should primarily enhance the comparability of pension schemes and promote the exchange of good practices; is of the opinion that the Commission needs to make the necessary efforts to come up with a typology of pension sys ...[+++]tems in Member States as well as with a common set of definitions in order to make systems comparable;

10. Observes that the first-, second- and third-pillar pension schemes in Member States differ significantly from one another, that the EU lacks a set of common criteria, definitions and an in-depth analysis which would thoroughly explain the various pension systems and their capacity to meet the needs of citizens and that there is therefore a lack of transparent supervision applicable to all systems; stresses that the EU should primarily enhance the comparability of pension schemes and promote the exchange of good practices; is of the opinion that the Commission needs to make the necessary efforts to come up with a typology of pension ...[+++] systems in Member States as well as with a common set of definitions in order to make systems comparable;

10. Observes that the first-, second- and third-pillar pension schemes in Member States differ significantly from one another, that the EU lacks a set of common criteria, definitions and an in-depth analysis which would thoroughly explain the various pension systems and their capacity to meet the needs of citizens and that there is therefore a lack of transparent supervision applicable to all systems; stresses that the EU should primarily enhance the comparability of pension schemes and promote the exchange of good practices; is of the opinion that the Commission needs to make the necessary efforts to come up with a typology of pension ...[+++] systems in Member States as well as with a common set of definitions in order to make systems comparable;