Die reine Beitragszusage : Überlegungen zur Stärkung der arbeitgeberfinanzierten betrieblichen Altersversorgung

»Defined Contribution Pension Plans«Only recently has German legislator introduced Defined Contribution Pension Plans. The Defined Contribution model is advantageous for the employer, given that she will not be liable for the pension payments actually being made in the future. The thesis analyses the problems that emerge under the existent legal framework (analysis de lege lata). Subsequently, the author suggests another legal framwork for Defined Contribution Pension Plans (analysis de lege ferenda).