Destino do Superávit
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1539-1542 |
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Nos anos 2006/2008, com o aquecimento da economia nacional, o elevado patamar da Bolsa de Valores, afirmação do real e as dificuldades que os segurados do RGPS enfrentaram em relação à prestação básica, muitos planos de benefícios passaram de equilibrados para superavitários, ou seja, entraram na fase do desequilíbrio não desejada pela Carta Magna.
A maior parte dos fundos de pensão aplicou corretamente a mens legis do art. 20 da LBPC, mas algumas EFPC se viram diante de dúvidas em virtude da omissão normativa sobre a matéria. Uma minoria equivocou-se na elaboração dos critérios fixados na norma legal.
2371. introdução do tema - Embora não seja tão comum, às vezes um plano de benefícios de entidade fechada de previdência complementar - EFPC se mantém atuarial e financeiramente superavitário. No ensejo, valendo lembrar que didaticamente plano desequilibrado é o que experimenta déficit ou superávit.
Quando isso sucede, tem havido casos em que o Conselho Deliberativo - CD opta por dispensar temporariamente as contribuições da patrocinadora, do participante ativo e do participante assistido, até que o plano volte reequilibrar-se.
Usualmente, tal medida gera insatisfação entre os participantes assistidos, que preferem uma reformulação do plano de benefícios com o aumento das mensalidades das complementações.
2372. Fonte formal - Se a decisão sucedeu após 29.5.2001, tem eficácia o caput do art. 20 da Lei Complementar n. 109/2001, que estabelece a regra do destino dos valores superavitários dos planos de benefícios: "O resultado superavitário dos planos de benefícios das entidades fechadas, ao final 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".
Logo, primeira providência a ser tomada é provisionar 25% das reservas matemáticas, designada de reserva de contingência. Observa-se que esse quantum, contabilmente a ser apartado, sempre fará parte do patrimônio da entidade (que, destarte, apenas de fato poderia ser entendida ainda como superavitária e estar equilibrado o plano de benefícios).
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2373. reserva especial - De acordo com esse mesmo art. 20 da LBPC, a EFPC constituirá uma reserva especial "para revisão do plano de benefícios".
São, então, duas provisões: a de emergência, para enfrentar situações inusitadas e a outra, para revisão do plano de benefícios (§ 2º).
Essa revisão é facultativa, mas a "não utilização da reserva especial por três exercícios consecutivos determinará" uma revisão do plano de benefícios com certo caráter obrigatório (§ 3º).
Por último, o mesmo artigo da lei básica da...
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PEÇA SUA AVALIAÇÃO- Curso de Direito Previdenciário
- Previdência Complementar
- Apresentação
- Breve História
- Questões Terminológicas
- Conceito Sucinto
- Características Nucleares
- Natureza Jurídica
- Questões Jurídicas
- Enquadramento Científico
- Objetivo e Papel dos Fundos de Pensão
- Princípios Aplicáveis
- Aplicação e Interpretação
- Presunções Válidas
- Tendências Hodiernas
- Justiça Competente
- Fontes Formais
- Sistema Nacional Supletivo
- Relação Jurídica de Previdência Complementar
- Sujeitos da Relação Jurídica
- Relação Jurídica de Inscrição
- Órgãos Supervisores
- Dinâmica das Entidades Fechadas
- Retirada De Patrocinadora
- Atos Constitutivos das EFPC
- Composição das Entidades Fechadas
- Administração dos Benefícios
- Fontes de Custeio
- Prestações Previdenciárias
- Benefícios em Espécie
- Serviços Assistenciários
- Regimes Financeiros
- Tipos de Plano
- Cálculo Atuarial
- Matemática Financeira
- Aplicações Econômicas e Financeiras
- Práticas Contábeis
- Direito Procedimental
- Penalidades Administrativas
- Direito Penal Complementar
- Embaraços Conjunturais
- Previdência Pública Complementar
- Equilíbrio Financeiro e Atuarial
- Destino do Superávit
- Serviço Passado
- Montepios Previdenciários
- Filosofia da Complementaridade
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