Impacto do Passivo Judicial no Equilíbrio Atuarial dos Planos de Previdência Complementar

Authors

  • Otávio de Paoli Balbino Faculdade de Direito Milton Campos

DOI:

https://doi.org/10.18836/2178-0587/ealr.v2n2p297-320

Keywords:

Composição corporal, Limiar, anaeróbio, Treinamento desportivo

Abstract

Brazilian Complementary Welfare System encompasses closed and opened pension funds that are responsible for setting up plans which are financed by contributions. From time to time a legal dispute arises and may result in substantial liabilities. This situation requires managers to set apart the expected value of the potential liabilities, reducing the capital available for investment. The investment reduction may lead to a contribution increase or a reduction in expected benefits and, in the case of opened pension funds, lower profits for shareholders. This paper explores the opportunity cost involved in such litigation.

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Author Biography

Otávio de Paoli Balbino, Faculdade de Direito Milton Campos

Graduado pela Faculdade de Direito Milton Campos quando, então, passou a exercer a advocacia no Osmar Brina Corrêa-Lima Advogados.

Atualmente cursa Pós-Graduação em Direito Empresarial pela Faculdade de Direito Milton Campos/MG e pertente aos quadros da Pinto & Soares Advogados Associados que patrocina, principalmente, causas envolvendo Seguro.

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Additional Files

Published

2011-07-14

Issue

Vol. 2 No. 2 (2011): Economic Analysis of Law Review

Section

Papers

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