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Nota
Informativa / Informative Note
3/ 2007 Planes de Pensiones/ Pension Plans Marzo / March 2007 CAPIN, CALDERON, RAMIREZ Y GUTIERREZ-AZPE, S.C. |
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El
12 de Marzo de 2007, se publicó en el Diario Oficial de la Federación
("DOF") la circular CONSAR 18-5 "Modificaciones a las
Reglas Generales que establecen los requisitos que deben reunir los
planes de pensiones establecidos por los patrones o derivados de contratación
colectiva en términos y para los efectos del artículo
27, fracción VIII, de la Ley del Seguro Social", la cual
entró en vigor el día de hoy. Dicha Circular deberá
interpretarse en correlación con lo dispuesto por las Circulares
18-2, 18-3 y 18-4 antes publicadas en el DOF. La
información de referencia únicamente deberá proporcionarse
a través del Anexo A de dicha circular (Registro Electrónico
de Planes de Pensiones), el cual fue modificado para integrar la información
correspondiente tanto a los planes de Contribución Definida como
de Beneficio Definido, mismos que previamente se encontraban en los
Anexos A y B, respectivamente.
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On March 12, 2007, the Official Gazette ("OG") published Regulation CONSAR 18-5, "Modifications to the General Rules that establish the conditions that the employer's pension plans must comply with, as well as those granted under a union contract, and for the legal effects of Section 27, Part VIII of the Social Security Law". This becomes effective on March 12, 2007. This Regulation will have to be applied in connection with Regulations 18-2, 18-3 and 18-4, previously published in the OG. The purpose is that the amounts contributed by the employers to the private pension plans are not taken into account when determining the base salary for social security purposes. These pension plans must comply with certain conditions established by the National Commission for the Retirement Savings Fund (CONSAR). No later than May 31 of each year (different from the previously scheduled date of April 30), employers must provide, through CONSAR's webpage (www.consar.gob.mx), the above information regarding the private pension plans. Previously, this information was filed through digital documents. Employers that create a Pension Plan after May 31 of any year must comply with these conditions within 60 days (not business days) of the creation of the pension plan. The referenced information will only be provided through Annex A of the Regulation (Electronic Registry for Pension Plans), which was modified to include the corresponding information for the Defined Contribution Plans and Defined Benefit Plans, which previously were in Annexes A and B. For
additional information, please do not hesitate to contact any of the members
of our Labor Section. |
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Raúl
Romero Trejo Jesús
Cantú Garza Luis
Ernesto Flores Álvarez Yanic
Hernández Martínez Andrew
R. Grepe Stockdale Ignacio
Muñoz de Cote Navarro |
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NOTA IMPORTANTE: Esta nota informativa ha sido preparada
por el Área Laboral de Capin, Calderon, Ramirez y Gutierrez-Azpe,
S.C., para nuestros clientes y asociados. Toda vez que la información
contenida en la presente nota es simplemente de carácter general,
la Firma no asume ninguna responsabilidad por errores u omisiones, sin importar
su causa. La información emitida en esta Nota no debe ser tomada
como una opinión legal y no debe considerarse como substituto de
una asesoría profesional específica sobre casos particulares.
Si necesita asesoría con relación a problemas individuales
o cualquier otra asistencia legal, nos dará mucho gusto proporcionárselas.
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IMPORTANT NOTICE: This informative note has been prepared
by the Labor Area of Capin, Calderon, Ramirez y Gutierrez-Azpe, S.C., for
our clients and associates. Due to the fact that the information contained
in this bulletin is given in general terms, the Firm do not assume any responsibility
for mistakes or omissions without concerning its cause. The information
emitted in this note does not have to be taken as a legal opinion and does
not have to be considered like substitute of a specific professional consultant's
office on particular cases. If it’s needs consultant's office in relation
to individual problems or any other legal attendance, it will be pleasant
to us providing you it.
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