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Zur Vorteilhaftigkeit lohnsubstituierender Direktzusagen aus Arbeitnehmer- und Anteilseignersicht

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Author Info
Drukarczyk, Jochen
Ebinger, Gerhard
Schüler, Andreas
Abstract

Mit dem Altersvermögensgesetz (AvmG) hat der Gesetzgeber Anstöße zum Aufbau bzw. zur Weiterentwicklung der privaten und betrieblichen Altersversorgung gegeben. Dieser Beitrag beschäftigt sich mit der betrieblichen Altersversorgung. Teil 2 betrachtet die lohnsubstituierende Direktzusage aus der Sicht eines Arbeitnehmers. Teil 3 nimmt den Blickwinkel der Eigentümer des Unternehmens ein. Teil 4 zeigt die Eckpunkte der Einigungsbereiche auf und fasst zusammen.

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File URL: http://www.opus-bayern.de/uni-regensburg/volltexte/2005/437/pdf/jd_as_direktzusage_neu102004.pdf
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Paper provided by University of Regensburg, Department of Economics in its series Regensburger Diskussionsbeiträge zur Wirtschaftswissenschaft with number 399.

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Date of creation: 16 Feb 2005
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Handle: RePEc:bay:rdwiwi:437

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Related research
Keywords: Betriebliche Ruhegeldverpflichtung;

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