Risk analysis and audit
Regularly examine pension plans for risks and market conformity
Companies should regularly review occupational pension schemes for legal, accounting and financial risks as well as for market conformity. A two-step approach is recommended.
Firstly, the current pension system must be examined in detail, both qualitatively and quantitatively. This includes, for example, forecasting calculations that show how different market conditions will affect future pension costs. Secondly, a comprehensive market and sector comparison must be carried out to check for competitiveness and thus employee attractiveness. The results of these analyses must then be used to identify the right options for reorganizing or designing company pension systems.
The following courses of action are usually available:
- The current system remains unchanged for existing employees, but a new system is introduced for new employees.
- The existing system will also be changed in line with labor law.
Lurse has many years of experience in the analysis of grown occupational pension systems. We provide you with a sound insight into the risk landscape and market conformity of your pension systems. We will of course also support you with advice and professionalism in the strategic redesign and implementation.
Company pension plans in the M&A process
Pension obligations can have an immense influence on a purchase or sales price in the M&A process and can even become a deal-breaker in this context. Today, the pension plan is an integral part of due diligence in the M&A process. The consideration of costs and risks plays a central role. It also makes sense to include integration and harmonization planning in the due diligence process.
The experience of Lurse experts in identifying pension risks and costs helps you avoid unpleasant surprises in corporate transactions.
Our services at a glance:
- Risk and cost analysis of pension plans
- Benchmarking of occupational pension schemes for competitiveness and market conformity
- Reorganization or design of company pension systems
- Identification of pension risks and costs in the due diligence of M & A processes
- Integration and harmonization planning in the context of an M & A process