Case description

Complicated case: several companies join together in a single staff benefits foundation

One practical example (the figures are theoretical as are the underlying values)

For LOB pension purposes, four independent businesses in the Emmental region join together to form the joint «Holz Burgdorf» benefit foundation (independent benefit scheme with Stop-Loss re-insurance). The firms concerned are B. Hurni AG, Joiners of Burgdorf; Kohli Sawmill of Burgdorf; Lüthi Joinery/Window Factory of Oberburg and Bürgi Carpentry Works of Hasle. Two of these companies have a favourable age structure and two an unfavourable structure. This must be determined for each company (the employer) according to LOB (Art. 58 para. 4 LOB ). This benefit scheme therefore has four employers with a total of 202 employees. Total coordinated wages CHF: 6,281,725.- Total pension credits CHF: 666,250.- As percentage of coordinated wages: 10.61%

Overall therefore no subsidy is due for this benefit scheme. We show below one possible way of determining these fundamentals. The numbers are of course once again taken from correctly kept pension accounts aggregated for each firm.