Facts
The pension fund B. carried out a partial liquidation as of December 31, 2011, in which the underfunding was estimated at 4.81%. The BVS instructed the pension fund to adjust the partial liquidation report, the partial liquidation balance sheet, and the distribution plan. The appeal by the pension fund was dismissed by the Federal Administrative Court. A.A., the widow of the deceased B.A., filed an appeal in public law matters and requested that the decision of the Federal Administrative Court be revoked.
The D. AG, E. SA, and the collective foundation F. also filed an appeal in public law matters and requested that the pension fund be required to adjust the provision for pending disability cases to the actual risk trend.
The pension fund C. filed an appeal in public law matters and requested that the decision of the Federal Administrative Court be revoked, insofar as the pension fund was instructed to capitalize the Contribution Agreement of February 24, 2011.
Considerations
The Federal Court examined the right to appeal of A.A. and came to the conclusion that she cannot claim any right to appeal under any title, as she only subsequently acquired original beneficiary status and her spouse's pension cannot be understood as transferred.
The Federal Court also examined the calculation of the provision for pending disability cases and came to the conclusion that the pension fund must adjust the partial liquidation report, the partial liquidation…