Michael Di Martino
Managing Director Hauck & Aufhäuser Pension Trust GmbH
Contractual Trust Arrangements (CTA)
CTAs enable you to secure your pension obligations as a company.
CTAs have several advantages for companies
Company pension scheme via CTAs
As a company, you can back your pension obligations with assets and secure them against insolvency by means of a contractual trust arrangement (CTA). A CTA holds assets (e.g. fund units, reinsurance policies, etc.) in trust for the sole purpose of covering and financing direct pension obligations. Assets from partial retirement or long-term accounts can also be secured via a CTA, making your company more attractive to dynamic, highly talented employees.
By securing the assets via a trustee, you can achieve a reduction in the balance sheet due to the creation of plan assets without having to intervene in the existing pension arrangements. The equity ratio is improved. This offers an advantage over other forms of outsourcing, which require a change of pension debtor and therefore require coordination with the employees or the works council.
Using a CTA also allows you to standardize your processes and security structures and asset investment. In addition, insolvency protection can be achieved for commitments that are not (yet) fully covered by the Pensions-Sicherungs-Verein (PSV).
OUR CTA IS CHARACTERIZED BY HIGH STANDARDS AND INDIVIDUALITY
Transparent implementation of CTAs
As a private bank with a long tradition and many years of investment expertise - which has won us numerous awards - we do not work with standardized solutions. Instead, we focus on holistic advice and an approach tailored to your individual needs. And because we know how demanding insolvency-proof pension financing can be for a company, we develop the optimal solution for you. Aligned with your financial goals - implemented through the best possible combination of asset classes.
Our collaboration with an external administrator guarantees you continuous and transparent support and administration, including both the design and implementation of company pension plans and working time accounts (partial retirement, long-term, time value and short-term accounts).
BENEFIT FROM OUR INDIVIDUAL CTA
Your advantages at a glance!
Balance sheet reduction
Improvement of individual financial ratios by netting pension obligations and trust assets and thus possibly an improvement of your rating
Inheritance tax advantages
For family-run SMEs, it can also be worth considering outsourcing for inheritance tax reasons. Outsourcing can significantly reduce tax-deductible administrative assets in the event of inheritance.
Increasing attractiveness as an employer
In order to attract and retain highly talented young professionals, you need to cater to their wishes - sabbaticals, caring for relatives or looking after children are just a few reasons. As a modern and attractive company, you can offer your employees a secure solution with working time accounts.
Insolvency protection
As an external and legally independent entity, the outsourced pension obligations are protected in the event of insolvency of the sponsoring company. There is no access by other creditors of the sponsoring company to the assets exclusively earmarked for the fulfillment of the pension obligations of this legally independent unit.
Individual investment strategies
Our investment strategy is based on your wishes and is tailored to your individual needs, giving you a great deal of leeway.
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