Unisex-Tafeln in der betrieblichen Altersversorgung

Due to the so-called “Test-Achats”-decision of the European Court the insurance business is stipulated to use unisex-calculations from December 21th, 2012 onwards. According to prevailing view this also impacts occupational pension schemes. The present article deals with an exact as possible implementation of the unisex-approach in the mortality table RT05G of Klaus Heubeck as this mortality table is relevant for the pension schemes in Germany. For pension schemes—in contrast to the private insurance industry—one has to deal with the difficulties that on the one hand the different kinds of benefit like old age pension, disability benefits and widow’s pension are evaluated at the same time, and on the other hand the mortality and disability rates contain no (or little) safety margins. Therefore one has to establish an exact as possible approach for all biometric probabilities simultaneously. Apart from the natural demixing due to mortality a closer look has to be taken at the probabilities concerning the surviving dependants—probabilty of being married at death, age of the surviving dependants and mortality of surving dependants.