{"d":{"__metadata":{"id":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')","uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')","type":"itsystems.Pd.DataServices.DataModel.Business"},"BusinessResponsibilities":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/BusinessResponsibilities"}},"RelatedBusinesses":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/RelatedBusinesses"}},"BusinessRoles":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/BusinessRoles"}},"Publications":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/Publications"}},"LegislativePeriods":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/LegislativePeriods"}},"Sessions":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/Sessions"}},"Preconsultations":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/Preconsultations"}},"Bills":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/Bills"}},"Councils":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/Councils"}},"BusinessTypes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/BusinessTypes"}},"Votes":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/Votes"}},"SubjectsBusiness":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/SubjectsBusiness"}},"BusinessStates":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/BusinessStates"}},"Council":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/Council"}},"Transcripts":{"__deferred":{"uri":"https://ws.parlament.ch/OData.svc/Business(ID=20050461,Language='FR')/Transcripts"}},"ID":20050461,"Language":"FR","BusinessShortNumber":"05.461","BusinessType":4,"BusinessTypeName":"Initiative parlementaire","BusinessTypeAbbreviation":"Iv. pa.","Title":"R\u00e9partition de la fortune lors de la liquidation partielle d'une institution de pr\u00e9voyance","Description":null,"InitialSituation":null,"Proceedings":null,"DraftText":null,"SubmittedText":"<p>Me fondant sur l'art.\u00a0160, al.\u00a01, de la Constitution et sur l'article 107 de la loi sur le Parlement, je d\u00e9pose l'initiative parlementaire suivante\u00a0:</p><p>La l\u00e9gislation r\u00e9gissant la pr\u00e9voyance professionnelle sera modifi\u00e9e de sorte qu'en cas de liquidation partielle d'une institution de pr\u00e9voyance, les r\u00e9serves de fluctuations de valeur soient allou\u00e9es de fa\u00e7on proportionnelle, conform\u00e9ment aux principes applicables aux provisions techniques.</p>","ReasonText":"<p>Aux termes d'un arr\u00eat rendu, le 9 juin 2005, par le Tribunal f\u00e9d\u00e9ral (TF), aucune part des r\u00e9serves de fluctuations de valeur ne doit \u00eatre vers\u00e9e lorsque des avoirs sont transf\u00e9r\u00e9s en esp\u00e8ces dans le cadre d'une liquidation partielle d'une institution de pr\u00e9voyance. Depuis que cet arr\u00eat a \u00e9t\u00e9 rendu, les institutions de pr\u00e9voyance ont tout naturellement \u00e9t\u00e9 port\u00e9es, lors d'une liquidation partielle, \u00e0 transf\u00e9rer en esp\u00e8ces la fortune prescrite par la loi pour \u00e9viter de devoir verser aux assur\u00e9s quittant l'institution une part des r\u00e9serves de fluctuations de valeur. Or cette pratique contrevient non seulement au principe de l'\u00e9galit\u00e9 de traitement mais \u00e9galement aux r\u00e8gles applicables aux fondations, r\u00e8gles selon lesquelles la fortune doit \u00eatre vers\u00e9e aux ayants droit. Autrement dit, l'arr\u00eat du TF pr\u00e9t\u00e9rite les assur\u00e9s quittant une institution au profit de ceux qui y restent affili\u00e9s. \u00c0 cela s'ajoute que les avoirs transf\u00e9r\u00e9s dans une autre institution doivent \u00e0 nouveau \u00eatre plac\u00e9s, avec les risques qui en r\u00e9sultent, risques qui doivent \u00eatre couverts par une r\u00e9serve de fluctuations de valeur.</p><p>Il est \u00e0 craindre que cette pratique n'entra\u00eene une sous-dotation des provisions techniques au profit des r\u00e9serves de fluctuations de valeur et que la discrimination qui en r\u00e9sulte pour les ayants droit ne revienne \u00e0 cr\u00e9er une nouvelle prison dor\u00e9e dans la pr\u00e9voyance professionnelle.</p>","DocumentationText":null,"MotionText":null,"FederalCouncilResponseText":null,"FederalCouncilProposal":null,"FederalCouncilProposalText":null,"FederalCouncilProposalDate":null,"SubmittedBy":"Rechsteiner Rudolf","BusinessStatus":229,"BusinessStatusText":"Liquid\u00e9","BusinessStatusDate":"\/Date(1260526549517)\/","ResponsibleDepartment":null,"ResponsibleDepartmentName":null,"ResponsibleDepartmentAbbreviation":null,"IsLeadingDepartment":null,"Tags":"28","Category":"V","Modified":"\/Date(1712773558770)\/","SubmissionDate":"\/Date(1134604800000)\/","SubmissionCouncil":1,"SubmissionCouncilName":"Conseil national","SubmissionCouncilAbbreviation":"CN","SubmissionSession":4710,"SubmissionLegislativePeriod":47,"FirstCouncil1":1,"FirstCouncil1Name":"Conseil national","FirstCouncil1Abbreviation":"CN","FirstCouncil2":null,"FirstCouncil2Name":null,"FirstCouncil2Abbreviation":null,"TagNames":"Questions sociales"}}