ANALYSIS OF THE BENEFIT PLANS INSTITUTE OF SOCIAL SECURITY POST AND TELEGRAPH: A STUDY OF TWO CASES NO DEFINED BENEFIT PLAN SETTLED POSTALPREV

Abstract

This study aims to analyze the factors that led the Social Security Institute of Posts and Telegraphs (Postalis) to offer a new model of private pension plan to your employees. This study is characterized as descriptive, qualitative approach and data collection was done through visits to the Regional Center of Santa Catarina which is located in Center Operational and Administrative Post (COA) in the period from June 2009 to November/2010, and through the internet website of the pension fund in question. The simulations were performed in September 2010. The data refer to two examples (employees) retirement contribution time, one on each plane, intentionally chosen considering birth dates near. It can be concluded that the old plan offered to employees had a collection of values below the amounts that would be paid to the beneficiaries upon his request, the new plan is already rather have higher discount rates and ensures that the payment of benefits will be less than the amount collected during the insurance period the beneficiary, however, provides benefits to higher values than the old plan. Anyway, changing the Defined Benefit Plan for the Variable Contribution Plan of ECT, has to follow the trend of many large companies that already had deficits and changed their plan to reverse this situation and adjust.