Pensando na aposentadoria: pgbl, vgbl e autoprevidência

Analyze the private pension plans in Brazil, especially the so called PGBL and VGBL contracts investing in conservative funds. This study is the first to perform calculations within a rigid legal framework of the current Brazilian social security system. Its analysis pioneers. With a research field...

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Detalles Bibliográficos
Autores: Campani, Carlos Heitor, Costa, Thiago Roberto Dias da
Tipo de recurso: informe técnico
Estado:Versión publicada
Fecha de publicación:2016
País:Brasil
Institución:Universidade Federal do Rio de Janeiro (UFRJ)
Repositorio:Repositório Institucional da UFRJ
Idioma:portugués
OAI Identifier:oai:pantheon.ufrj.br:11422/1345
Acceso en línea:http://hdl.handle.net/11422/1345
Access Level:acceso abierto
Palabra clave:PGBL
VGBL
Previdência privada aberta
Previdência complementar
Aposentadoria
Fundos de investimento em renda fixa
Retirement plans
Retirement investments
Fixed income investment funds
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA
Descripción
Sumario:Analyze the private pension plans in Brazil, especially the so called PGBL and VGBL contracts investing in conservative funds. This study is the first to perform calculations within a rigid legal framework of the current Brazilian social security system. Its analysis pioneers. With a research field encompassing the four largest insurance companies in Brazil, market conditions were mapped and a base scenario was realistically built. Notwithstanding higher management fees in pension plans, it was found that in the long run the PGBL plan is still quite compensatory due to tax benefits. But the VGBL plan when compared to fixed-income funds may not be advantageous if the management fee charged is of about 0.5% higher or if its net return is of about 0.5% lower. In the income period, given the rates currently offered by the insurance companies surveyed, we strikingly concluded that retiring under a PGBL or VGBL plan is not attractive at all. In this case, interestingly enough, the best strategy would be an appropriate policy of periodic redemptions from these plans. The main conclusion of this work is that the Brazilian private pension market needs to improve itself, becoming more efficient and competitive to achieve its original objectives.