Pension Funds/Opinions/Portability

Portability

     
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1. The legal basis for admitting the transfer is not found in article 9, no. 2, of Decree-Law no. 2, which provides for a pension plan to which the amount is to be transferred, the acceptance of contributions and the legal basis for admitting the transfer.This is an interpretation of the provisions of the plan, which provides for the delivery of own contributions (contribution plan), to which, due to their nature (ownership by the participant/acquired right), contributions resulting from the transfer of values of other pension funds made under such paragraph 2 may be compared;

2. If the pension plan to which the amount corresponding to own contributions or acquired rights is to be transferred is a defined benefit plan, and the new plan does not provide for the delivery of own contributions, then acceptance of the transfer would necessarily imply an alteration of the pension plan, in order to transform it into a mixed plan or to contemplate such a transfer.

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