EU pension fund directive

EU-wide harmonized provisions regarding the operation of a pension fund, the obligations to provide information to persons entitled to a pension and benefit recipients, the measurement and coverage of provisions, the principles of investment policy, the rules on asset management and cross-border activities. The directive, which was issued in June 2003, had to be transposed into national law by September 2005. – Cf. BaFin Annual Report 2003, p. 49, BaFin Annual Report 2004, pp. 61 et seqq, p. 140 et seq. (implementation of the Pension Fund Directive), BaFin Annual Report 2005, p. 79 (legal definition of “Pensionskasse” through introduction of Section 118a VAG), BaFin Annual Report 2006, p. 80 (new rules relating to foreign business), BaFin Annual Report 2007, pp. 54 et seq. (further regulatory developments; report on risk-based supervision), BaFin Annual Report 2011, p, 93 et seq. (fundamental and current regulatory issues; IOPS standards), and the respective BaFin Annual Report.

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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
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