Facts
A., born in 1960, was insured for the supplementary occupational pension with the Foundation B. (hereinafter: pension foundation). When the business unit in which he was employed was spun off into a newly established company on June 30, 2010, A. remained insured with the pension foundation until his departure on May 31, 2013. According to the pension certificate dated April 4, 2013, the vested termination benefit as of May 31, 2013 amounted to a total of CHF 79,671.70. A. did not agree with this and filed a lawsuit.
Considerations
For the calculation of the present value of the termination benefit from pension institutions with defined benefit plans, only pension benefits, but not the (pre-)financing of such benefits, are considered "insured benefits" within the meaning of Art. 16 (2) and (3) of the Vested Benefits Act (FZG). The regulatory benefits for early retirement, which serve to bridge both the AHV old-age pension and an old-age pension from the occupational pension, are "bridging pensions" within the meaning of Art. 17 (2) (c) FZG. The question of which system the benefits of a pension institution are financed under is not solely determined by the time aspect; it is also crucial whether the corresponding contributions lead to a systematic accumulation of coverage capital.
The "AHV pension" and the "PK replacement pension" pursuant to…