Destino do Superávit
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 556-560 |
Page 556
Embora não seja tão comum, mas também não é tão raro, às vezes um plano de benefícios de entidade de previdência privada fechada se mantém superavitário por algum tempo. Quando isso sucede, tem havido casos em que o Conselho Deliberativo opta por diminuir ou dispensar temporariamente as contribuições da patrocinadora, do participante ativo e do assistido, até que o plano volte a icar equilibrado. Em outras circunstâncias, a decisão é no sentido de melhorar os benefícios.
Usualmente, tais medidas geram insatisfações entre os participantes assistidos, que preferem uma reformulação do plano de benefícios com o aumento de suas mensalidades.
Para que sejam tomadas as providências legais em relação ao excesso de numerário acumulado, é muito importante que a Diretoria Executiva e o Conselho Deliberativo da EFPC tenham certeza absoluta de que estão com um plano desequilibrado e com superávit.
Que essa conclusão se cerque de todos os cuidados possíveis, para que logo em seguida não sobrevenha um déicit em vez do desejado equilíbrio.
Essa precisão técnica é imperiosa porque exceto nos casos de modelagem imprópria ou aplicações com altíssimo nível de sucesso são raras as hipóteses de superávit que justiiquem as providências enfocadas.
Um plano equilibrado é o ideal do administrador; com ele não estará sobrecarregando a sociedade nem a clientela de protegidos; ao contrário, prestigiará o segmento complementar.
Se a decisão sucedeu após 29.5.01, tem eicácia o art. 20 da LBPC, que regra o destino dos valores excedentes dos planos de benefícios:
“O resultado superavitário dos planos de benefícios das entidades fechadas, ao inal do exercício, satisfeitas as exigências regulamentares relativas aos mencionados planos, será destinado à constituição de reserva de contingência para garantia de benefícios, até o limite de vinte e cinco por cento do valor das reservas matemáticas” (caput).
O legislador deseja planos de benefícios equilibrados, mas quando eles apresentam excessos inanceiros (e poderiam ser insuiciências atuariais), ele ixa obrigações a cargo da EFPC.
Compulsando-se o art. 20, conclui-se que ele estabelece uma sequência ordenada de atitudes a serem observadas: primeiro, a constituição de reserva de contingência; segundo, a constituição de reserva especial para revisão de benefícios; terceiro, a revisão do plano de benefícios.
Page 557
Convém lembrar, en passant, que, no § 2º, desordenadamente, o elaborador da norma preceitua regra que deveria estar após o § 3º, sobre o dever da revisão, que se torna obrigatório (logo a anterior é facultativa).
Logo, a primeira solução a ser tomada é provisionar 25% das reservas matemáticas, designadas de reservas de contingência. Observa-se que esse quantum, contabilmente a ser apartado, faz parte do patrimônio da entidade (que, destarte, poderia ser entendida ainda como superavitária e estar equilibrado o plano de benefícios).
De acordo com esse mesmo art...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Princípios de direito previdenciário 2015
- Apresentação
- Preliminares
- Princípio Fundamental: Solidariedade Social
- Princípio da Dignidade Humana
- Princípio do Equilíbrio Econômico
- Princípio da Vedação do Retrocesso
- Princípios Básicos
- Princípios Técnicos
- Princípios de Previdência Complementar
- Princípios Administrativos
- Princípios Assistenciários
- Princípios das Ações de Saúde
- Princípios da Infortunística
- Princípios da Internacionalização
- Princípios Constitucionais
- Princípios de Outras Ciências Jurídicas
- Princípios de Direito Procedimental
- Princípios Interpretativos
- Outros Institutos Jurídicos
- Distinções Teóricas
- Questões Práticas
- Fator Previdenciário
- Dano Moral
- Contagem Recíproca
- Regime Especial
- Previdência do Servidor
- Flexibilização do SAT
- Nexo Epidemiológico
- Destino do Superávit
- Retirada de Patrocinadora
- Meios de Prova
- Desaposentação
- União Homoafetiva
- Participação nos Lucros ou Resultados
- Direito dos Idosos
- Súmula Vinculante STF n. 4
- Decadência e Prescrição
- Ação regressiva
- Pessoas com Deficiência
- Aposentadoria Especial do Servidor
- Educação Previdenciária
- Planejamento da Aposentação
- Perícia Médica
- Desoneração na Construção Civil
- Referências Bibliográficas
- Obras do autor
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