Der Wechsel Zur Reinen Beitragszusage: Eine Moglichkeit Zur Weiteren Verbreitung Der Betrieblichen Altersversorgung Durch Das Neue Sozialpartnermodell

»Switching from Defined Benefit Plans to Defined Contribution Plans. An Opportunity to Further Expand Company Pension Schemes in Germany«: Switching from defined benefit plans to defined contribution plans can overcome existing obstacles in company pension schemes and thus contribute to further expansion of such schemes. This dissertation examines the conditions under which a switch to defined contribution plans is possible, while taking the constitutional and statutory framework of company pension schemes in Germany into account and summarizing the findings in recommendations for practitioners.