Facts
The dispute concerns the calculation of the vested benefit due to Kurt J. by the Coop Pension Fund (CPV) upon his departure from this fund on 30 April 1986. Kurt J. was a member of the pension fund of Bank S. until 30 April 1985, at which time he began working as a deputy director at Bank G. and became a member of the CPV. The pension fund of Bank S. paid him a vested benefit of CHF 201,974. On 1 September 1985, the insured salary at Bank G. was increased, which led to Kurt J. making a one-time contribution of CHF 35,265 to be amortized at the CPV. Upon his departure from Bank G. on 30 April 1986, the CPV calculated the vested benefit at CHF 213,749, which was paid to Kurt J. due to his entry into self-employment. The CPV made this calculation by taking into account the vested benefit brought in, the amortized portion of the one-time contribution, as well as the employee contributions paid during the period of affiliation. Kurt J. contested this calculation before the Cantonal Insurance Court of Zurich, arguing that the CPV should have paid him interest on the vested benefit brought in and on the one-time contribution. The Cantonal Court partially upheld Kurt J.'s claim, considering that the vested benefit should be calculated separately for the mandatory and the supplementary parts, applying respectively Art. 28 OPA and Art. 331a or 331b CO.Considerations
The Federal Insurance Court considers that Art. 28(2) OPA does not provide for such a cumulation of benefits, but rather a comparison between the vested benefit calculated according to Art. 28(1) OPA (i.e., the amount of acquired retirement credits) and that calculated according to Art. 331a or 331b CO (i.e., the insured's contributions, less the cost of risk coverage). The higher of the two amounts must be…