Impulso de los planes y los fondos de pensiones de empleo por la ley 12/2022
Abstract
The current piece of work shows the process of boostment of plans and occupational retirement provisions in Spain by Act 12/2022, which rectifies the regulation of the Law of Pension Plans and Funds approved in 2002, in order to introduce the two new following tools: employment pension plans of open public promotion and simplified employee pension (SEP).
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