Hiring a pension plan is a good option d and savings to ensure retirement and public pension supplement (if you are entitled to it). But how a retirement plan is charged? What if I pass away? Do you have different fiscal impact retirement pension in one way or another?

To start, make it clear that, once you retire, you can begin to perceive the saved capital when you want. Once you decide you want to collect it, you must decide how: as income in the form of capital or mixed form.

In the event that a person with a Pension Plan die before retirement, your plan will receive the designated beneficiaries and, failing in this order, the spouse, children or legal heirs of the deceased.

In case you decide to collect your pension plan in the form of income, what happens if you pass away while you're charging?

This depends on what mode you've decided to hire income, financial or secured.

If you hire the form of financial income, beneficiaries receive fractionally consolidases existing rights in the plan on the date of death of the contractor.

If you decide to hire mode insured income, the treatment will be different because it includes a life insurance policy. In addition, it also depends on the type of contracted income, which can be lifelong or temporary.

The annuities are charged to the contractor dies. In this mode there are several options:


  1. Do not consume the capital contributed. The beneficiaries would receive the total amount saved in the plan. Furthermore, the amount could be increased in a percentage for death cover
  2. Consume the capital contributed. Beneficiaries perceive the difference in the form of capital between the amount saved and the amount of rent paid.
  3. Continue to be paid to a beneficiary (usually the spouse) in whole or in percentage until his death.
  4. Extinguished at the time of death. Or inherit your wealth potential beneficiaries would not receive anything.

In the case of choosing the form of temporary income, these would be collected over a period of time. They could be two options in relation to the beneficiaries:

Continue to be paid in full: Beneficiaries charged until the closing date (in full or percentage).
Extinguished at the time of death: Potential beneficiaries or inherit your wealth would not receive anything.