The contractual trust arrangement

Technical papers

Introduction

The growth of Contractual Trust Arrangements (CTAs) in German companies over the last five years has been nothing short of astonishing - more constituents of the DAX30 now have them than do not and tens of billions of euros have been voluntarily committed. All this has happened with no tax incentives, no German pension regulator breathing down the necks of plan sponsors and a more generous pension protection arrangement through the PensionsSicherungsVerein (PSV) than we have in the U

To continue reading...

You must be signed in to use this feature.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an indvidual account here: