Facts
The Foundation N., established on May 1, 2003, was registered in the Commercial Register of the Canton of Zug in 2003 and aimed to carry out any form of occupational pension provision. On May 13, 2003, A. concluded an expert mandate for occupational pension provision with the Foundation, which was retroactively valid as of May 1, 2003.
On July 14 and August 2, 2006, the Federal Social Insurance Office (BSV) as the supervisory authority ordered the suspension of all eight incumbent foundation board members and appointed O. and P. as interim foundation board members. On August 17, 2006, P. filed a criminal complaint with the Zug Investigating Magistrate's Office against B. (Chairman of the Foundation Board since the founding), E. (Foundation Board member since April 15, 2004), and possibly other persons for unfaithful business management and misappropriation of assets. By order dated September 1, 2006, the BSV ordered the dissolution of the Foundation and the dismissal of the suspended foundation board members, and appointed the interim foundation board members as liquidators.
At the request of the Foundation, the BVG Guarantee Fund provided an advance of CHF 33,000,000 to ensure statutory benefits. Subsequently, the Guarantee Fund subrogated the claims against 13 (natural and legal) persons - including A. - and had all claims that the Foundation may have had against the same 13 persons assigned to it.
Considerations
Pursuant to Art. 52 para. 1 BVG, all persons entrusted with the administration, management or control of the pension fund are liable for the damage they intentionally or negligently cause to it. This also…