PER Avocat practices Law in various areas
Social Security Schemes
PER Avocat advises companies, executives, and independent workers in all their relations with social security schemes for :
- Affiliation rules (including for foreign nationals, under Social Security Agreements).
- Contributions (In particular in case of URSSAF control procedure, litigation at the level of the Commission for amicable resolution or in front of Social Security Courts).
- Benefits (determination, payment, suspension, medical control procedure in France or abroad).
PER Avocat also advises medical professionals whose activity is under review by the Social Security authorities.
Pensions and Benefits Private Plans
PER Avocat will advise you and assist you for all legal, tax and social issue arising about:
- Retirement and saving plans such as defined contributions plans (art 83 of the tax Code), defined benefits plans (art 39 of the tax Code) and their insurance conditions, long term savings and retirement plans and insurance retirement contracts (PEEPERCO/PERP).
- Collective or individual plans for the coverage of incapacity / disability / death / health care plans.
- Group insurance contracts and arrangements.
- Madelin Law insurance contracts for the pensions and benefits of independent workers.
Legal and Complementary Pensions Plans
PER Avocat assists you with and advises you about all aspects of pension rights regulations :
- Affiliation process and rules.
- Validation of affiliation periods.
- Acquisition of contribution periods.
- Progressive retirement, or anticipated retirement for long career.
- Combination of employment and retirement income.
- Transfers of pension entitlements;
- International pension schemes;
- Relations and litigation with retirement institutions (such as CNAV, ARRCO, AGIRC, CIPAV, IRCANTEC, CNBF, employers’ pension plans, etc.).
Tax and social treatment
PER Avocat pays particular attention to compliance with the various tax and social security rules applicable so that the plans qualify for certain exemptions of income tax and / or social charges :
- Health care regulations.
- Benefits and/or contribution design.
- Rules of collective and mandatory benefits for an objective category of employees.
- Exemptions to affiliation rules.
- Portability of benefits.
which correspond to the diversity of our clients and the variety of their projects.
Companies and private employers
The design, implementation and administration of pensions and benefits plans at company level is governed by an important number of regulations. PER Avocat advises companies on all the legal aspects such as:
- Legal rules applicable for the design and implementation of the plan, and drafting and/or review of all necessary documentation (unilateral decision of the employer, collective bargaining agreement at company level, referendum by employees).
- Modification or denunciation of the plans, in particular in case of mergers and acquisition operations.
- Negotiation and wording of the insurance contract and insurance information notice with the insurance provider (Loin Even, Social Security Code).
- All litigation and dispute resolution with regards to theses pensions and benefits plans in Civil Courts Labor Courts.
Complementary Pensions and Benefits plans must be covered through the subscription of a group insurance contract with an authorized insurance provider (either a private insurance company, a providence provider or a mutual insurer).
PER Avocat also advises:
- Insurance providers and brokers to help them complying with the regulations for their insurance contracts and services, and in case of litigation with their clients (according to the three Codes, insurance Code, Social Security Code, and Mutuality Code).
- Associations for the subscription of group insurance plans (PERP, Contrats Madelin) for compliance with governance rules and regular legal updates.
Company executives and officers
PER Avocat has strong competences in the following areas:
- Conditions under which pensions and benefits can be granted to company executives and officers, and then executed in particular in view of performance criteria (design, implementation with approval procedures and publicity rules, and liquidation).
- The management of executives’ end of career: Regulations offers various possibilities to executives and officers to combine and optimize pre-retirement schemes, legal and voluntary retirement plans, to cumulate professional income with either retirement benefits or unemployment benefits, according to their personal and professional projects (continuation of executive or officer duties, sale or transmission of the company, retirement combined with a new professional activity etc.…).
International Mobile Workers
Situations of international mobility have significant consequences on the social protection of workers as well as on their coverage in case of unemployment or retirement whether in France or abroad.
PER Avocat will advise you for:
- The determination of the applicable social security scheme and the choice of the legal frame for your pensions and benefits coverage (local plans, international pension funds and providence scheme, voluntary affiliation to French expatriate schemes etc.).
- The negotiation and wording of pensions and benefits clause in the terms of employment and implementation of the formalities.
- The return to France (affiliation to French mandatory schemes, career reconstitution for retirement entitlement, transfers or liquidation of pension rights accrued in foreign insurance schemes or pension funds…… ).
- The conduct of any litigation in such matters in front of French Courts.
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