IBN

Mathematics

Mathematics

Expectation to simplification.

Make the right decisions.

What benefits can I use to retain my employees in the long term? How do I make sure they’re well cared for in old age? And which schemes are also of benefit to me? The right answers to all three questions are provided by intelligent company provision systems. But these are often very complex. Our experts also decode complex benefits systems for you.
Only then will you understand the long-term impact of your decisions today. At the same time, you are always up to date with new or planned legal changes.

Are company pension schemes already established in your company? And yet the provision is not properly appreciated by your employees? With our support, you can firmly anchor your pension provisions in your company so that they find acceptance. If you have any questions on accounting and external funding, we will show you all the options offered by the rules and the current capital market situation. We are also happy to provide you with legally compliant information for your employees.

Our actuarial advice, in cooperation with our lawyers from the Legal Competence Centre, cover the entire pension process:

  • Introduction
  • Review
  • Modernisation
  • Harmonisation
  • Design of pension schemes in all occupational pension plan vehicles

In addition, we advise you with transparent product and supplier comparisons in these areas:

  • External financing using contractual trust arrangements (CTA)
  • Reinsurance policies
  • Insurance based vehicles

„Trust in complex pension models only develops when everyone understands them: we as a company, but also our employees.“

Reliable, service-oriented and always on a personal level: Our experienced experts will advise you on all questions and problems relating to the valuation of pension obligations in occupational pension schemes. We show you the risks and give you practical recommendations. This way we will arrive at a quick and efficient solution together. You can rely on our secure, GDPR-compliant data processing. We work according to strict German data protection regulations and store all data on our own servers in Germany.

No matter how complex your problem is – you can always count on us. We look forward to hearing from you.

Overview of your pension obligations.

With pension commitments, you reward your employees for their loyalty to your company and their commitment. You offer them attractive pension provision and protection against risks. Relevant for accounting is: what is the cash value of this for our company? This is why we convert your pension obligations into balance sheet values. At the same time we optimise the amount recognised in your balance sheet and take on communication with auditors. Actuarial carrying amounts are subject to constant change. This is not only due to demographic developments, but also to changes in the interest rate environment and the pension commitment.

We analyse these changes and jointly derive options for financing or structuring the pension scheme.

We prepare the following actuarial (balance sheet) reports in accordance with German and international accounting standards (IFRS/US-GAAP) for companies, foundations, public and church institutions, professional pension funds, death funds and :

  • pension obligations including the calculation of the assessment basis for the Pension Security Association (PSV aG)
  • Semi-retirement obligations
  • Long-service obligations
  • Obligations from working time accounts
  • Obligations arising from early retirement or release from work
  • Benefit obligations
  • Death benefit obligations
  • Purchase price pension obligations
  • Obligation to pay transitional allowances
  • Pension adjustment obligations under Section §16 BetrAVG
  • Support fund obligations (permissible cash assets and grants)
  • Pension funds and pension fund obligations
  • Countervalue calculations VBL

You can also make use of these other services from us:

  • Risk assessment and evaluation by business analyses
  • Long-term and short-term forecasts
  • Valuations for M&A (due diligence)
  • Comparisons of pension plans
  • Budget and liquidity planning (cash flow management)
  • Severance calculations
  • Determination of values for transfers
  • Pension equalisation calculations and processing of inquiries from the family court
  • Calculations for reorganisations

Actuarial interest rates
Expectation for information.

International
Expectation to unlimited success.

Legal
Expectation to safe decisions.

Tenders
Expectation to well – founded decisions.

Communication
Expectation to transparency.

Administration
Expectation to taking the pressure off.

A good business relationship starts with a good conversation.

Let us determine your needs in a dialogue. What is the best support for you? What can occupational provision mean for your company and your employees.