Retirada de Patrocinadora
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 561-566 |
Page 561
A retirada de patrocinadora é um instituto técnico da previdência privada fechada parcamente disciplinada na legislação em comparação com o impacto que ela causa no segmento protetivo. Uma ação administrativa de grande alcance como essa e enormes efeitos para a EFPC, com signiicativas consequências para os participantes ativos e assistidos e a proteção supletiva, é regida apenas por uma singela Resolução CGPC n. 6/88 (sic).
No bojo da pretensão de mudanças que caracterizam as relações jurídicas de previdência complementar — patrocinadora/EFPC e EFPC/par-ticipante —, é contemplado o direito de se retirar (tanto do participante como da patrocinadora). Então, a criação da entidade gestora e dos seus planos não seria ato jurídico absoluto, mas sob condição, como assegura Andreia Simões Lemos (“Plano de Previdência Complementar e alterações dos regulamentos: uma análise à luz do direito intertemporal”, Rio: Revista de Previdência, Gramma Livraria, 2005, p. 21-85).
Os parceiros têm de assumir o papel de auditores do cenário correspon-dente: a) decisões iniciais institucionais; b) visibilidade das atitudes tomadas; c) legalidade dos procedimentos; d) apuração do Fundo de Retirada; e) acompanhamento permanente; f) iscalização da SPC; g) opções oferecidas; e h) data-base das mudanças.
Retirada de patrocinadora é uma expressão que designa a providência de um provedor (patrocinador, instituidor ou empregador), importante partícipe dos vários desdobramentos de um plano de benefícios empreendido por uma EFPC (normalmente avultando-se o respeitante ao inanciamento do futuro), que não mais quer supervisionar a entidade nem contribuir com a expressiva cooperação pecuniária em relação àqueles que ainda não fazem parte da clientela coberta (admitida após certa data-base), medida extrema que garante o cumprimento imediato dos compromissos assumidos quando do Convênio de Adesão, no que se refere aos participantes anteriormente admitidos.
Vale dizer, no caso de uma patrocinadora, a provedora deve responder pelas contribuições relativas ao passado (se necessário) e em face do quadro dos atuais interessados, com reservas técnicas submetidas aos parâmetros atuariais, a massa, tábua de mortalidade, o regime inanceiro e o tipo de plano.
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Para que isso seja legítimo, é preciso estar em dia com suas obrigações para com o plano de benefícios.
Entendendo-se que o surgimento de uma EFPC se dá com um ato de constituição de obrigações e direitos previdenciários, organizada pela vontade de uma pessoa jurídica de direito privado (ou de uma lei em relação à entidade fechada de natureza pública) — quando assumido um dever inanceiro futuro —, a retirada é ato jurídico de desfazimento daquele compromisso assumido anteriormente de cooperar inanceiramente com a manutenção do plano de benefícios.
Para continuar a ler
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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