Tipos de Plano
Autor | Wladimir Novaes Martinez |
Ocupação do Autor | Advogado especialista em Direito Previdenciário |
Páginas | 1079-1081 |
Page 1079
Os programas de financiamento e prestações do segmento fechado, entre outras modalidades possíveis, basicamente compreendem três espécies fundamentais, designadas como tipos de plano:
-
benefício definido;
-
contribuição definida, e
-
híbridos. Outros existem, particularmente nos Estados Unidos.
Historicamente, no Brasil, os primeiros fundos de pensão, instituídos por estatais, prestigiaram a primeira
hipótese, combinada com a repartição simples; hodiernamente, é crescente o número de entidades consagrando a contribuição definida, não se descartando o sistema híbrido.
Ao primeiro dos planos, como dito, costuma-se associar o regime financeiro de repartição simples, e ao segundo deles, o de capitalização; ao último, a combinação de ambos os regimes. O RGPS ainda é plano de benefício definido sob o regime de repartição simples.
Em linhas gerais, no plano de benefício definido, antecipadamente sabe-se o valor das prestações, todavia, no de contribuição definida esta é conhecida, mas não o nível daquelas mensalidades. Só ao final do processo, o segurado tem conhecimento de quanto vai receber mensalmente.
Na contribuição definida, a maior desvantagem para o titular é, quando de sua aposentação, a possibilidade de seu capital acumulado mais a rentabilidade do sistema não serem capazes de atendê-lo, isto é, as contribuições pessoais e patronais e o resultado das inversões serem insuficientes para a manutenção do patamar das mensalidades de pagamento continuado. O segurado só tem o pessoalmente poupado e o desembolsado pelo empregador, devendo servir-se de aportes de outros trabalhadores (mutualismo), quando sobreviver além do atuarialmente estimado.
Os autores avultam vantagens e desvantagens dos diferentes tipos de planos, convindo, nesse sentido, examinar a obra "Planos Empresariais", traduzida por Áurea Dal Bó e Norma Pinto de Carvalho, sob a coordenação de Rachel Rosemblum e revisão técnica de Mário Dias Lopes, de autoria de Everett T. Allen Jr., Joseph J. Melone, Jerry
S. Rosembloom e Jack L.Vanderhei.
2451. Benefício definido - O plano de benefício definido caracteriza-se pelo fato de o valor da prestação ser determinado no momento da adesão do participante ao sistema, com base em fórmulas de cálculo previstas no Regulamento Básico. Para garanti-lo, o segurador apreende contribuições variáveis no curso do tempo, necessárias para o atendimento das obrigações futuras. Evidentemente, tanto quanto sucede com o plano de contribuição definida, as afirmações dependem de vários acontecimentos que sucedem no curso do tempo.
Historicamente, é a modalidade predominante em todo o mundo e expressão maior da solidariedade, adotada em quase todos os regimes oficiais básicos. Sem sombra de dúvidas, o ideal da proteção social, garantindo a substituição da média salarial do trabalhador.
Pode desdobrar-se em duas modalidades:
-
somar o montante, com característica de...
Para continuar a ler
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 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
- Penhora dos Benefícios
- 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
- Entidade Associativa
- Retirada de Instituidor
Subscribers can access the reported version of this case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the cited cases and legislation of a document.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a list of all the documents that have cited the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Os assinantes podem ver as versões revisadas da legislação com emendas
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see any amendments made to the case.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see a visualisation of a case and its relationships to other cases. An alternative to lists of cases, the Precedent Map makes it easier to establish which ones may be of most relevance to your research and prioritise further reading. You also get a useful overview of how the case was received.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.
Subscribers are able to see the list of results connected to your document through the topics and citations Vincent found.
You can sign up for a trial and make the most of our service including these benefits.
Por que se inscrever na vLex?
-
Over 100 Countries
Search over 120 million documents from over 100 countries including primary and secondary collections of legislation, case law, regulations, practical law, news, forms and contracts, books, journals, and more.
-
Thousands of Data Sources
Updated daily, vLex brings together legal information from over 750 publishing partners, providing access to over 2,500 legal and news sources from the world’s leading publishers.
-
Find What You Need, Quickly
Advanced A.I. technology developed exclusively by vLex editorially enriches legal information to make it accessible, with instant translation into 14 languages for enhanced discoverability and comparative research.
-
Over 2 million registered users
Founded over 20 years ago, vLex provides a first-class and comprehensive service for lawyers, law firms, government departments, and law schools around the world.