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Übertragung und Zuordnung von Versorgungsverpflichtungen gegenüber Arbeitnehmern im Rahmen einer umwandlungsrechtlichen Spaltung 9783631578322

Übertragung und Zuordnung von Versorgungsverpflichtungen gegenüber Arbeitnehmern im Rahmen einer umwandlungsrechtlichen Spaltung

ISBN-10: 3631578326
ISBN-13: 9783631578322
PUBLISHER: Lang GmbH, Internationaler Verlag der Wissenschaften, Peter
Also available at
Note: Not guaranteed to come with supplemental materials (access codes, CDs, DVDs)
Product Description: Das Umwandlungsgesetz bietet mit der M#65533;glichkeit der #65533;bertragung einzelner Verm#65533;gensteile im Wege der Spaltung ein in der Praxis beliebtes Instrument zur #65533;bertragung von Versorgungsverpflichtungen. Die #65533;bertragung von Versorgungsverpflichtungen im Wege der Spaltung ist allerdings nicht ganz unproblematisch und wirft zahlreiche in Rechtsprechung und Schrifttum bisher nur unzureichend gel#65533;ste Rechtsfragen auf. Der Autor behandelt nach einigen allgemeinen Ausf#65533;hrungen die im Rahmen einer rein innerdeutschen Spaltung auftretenden Rechtsfragen, wobei er zwischen ehemaligen und aktiven Arbeitnehmern unterscheidet und unter anderem auf die besondere Problematik der Bildung von Rentnergesellschaften sowie die Behandlung von Konzernzusagen bei der Spaltung eingeht. Dabei ber#65533;cksichtigt er auch die aktuellen #65533;nderungen durch das Zweite Gesetz zur #65533;nderung des Umwandlungsgesetzes (2. UmwG#65533;ndG). Des Weiteren widmet sich der Autor der aktuellen Diskussion um die grenz#65533;berschreitende Spaltung und geht dort schwerpunktm#65533;#65533;ig auf den gesetzlichen Insolvenzschutz und die Zuordnung gem#65533;#65533; #65533; 613a BGB ein. Abgerundet wird das Werk durch eine Zusammenfassung der wesentlichen Ergebnisse.

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PAGES: 186
CATEGORY: Business & Economics, Law

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