{"id":3906,"date":"2023-02-01T12:41:19","date_gmt":"2023-02-01T11:41:19","guid":{"rendered":"https:\/\/dufouradvokatur.194.150.248.68.dev-url.ch\/?post_type=avada_portfolio&#038;p=3906"},"modified":"2025-12-16T12:42:37","modified_gmt":"2025-12-16T11:42:37","slug":"schicksal-der-wertschwankungsreserven","status":"publish","type":"avada_portfolio","link":"https:\/\/www.dufour-advokatur.ch\/en\/publication\/schicksal-der-wertschwankungsreserven\/","title":{"rendered":"Schicksal der Wertschwankungsreserven"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container has-pattern-background has-mask-background nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-right:0px;--awb-padding-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-title title fusion-title-1 fusion-sep-none fusion-title-text fusion-title-size-four\"><h4 class=\"fusion-title-heading title-heading-left\" style=\"margin:0;\">Abriss:<\/h4><\/div><div class=\"fusion-text fusion-text-1 fusion-text-no-margin\" style=\"--awb-margin-bottom:32px;\"><p>Was geschieht mit der Wertschwankungsreserve, wenn eine Pensionskasse liquidiert wird und sie sich bei der neuen Vorsorgeeinrichtung nicht in die Wertschwankungsreserve einkaufen muss? Der Beitrag von Yolanda M\u00fcller in der SPV 01\/2023 beleuchtet ein Urteil des Bundesverwaltungsgerichts zu dieser Frage.<\/p>\n<\/div><div ><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" style=\"--button_margin-bottom:60px;\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"\/wp-content\/uploads\/2025\/12\/2023_Mueller_Schicksal-der-Wertschwankungsreserven_SPV_012023.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Publikation lesen<\/span><\/a><\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"portfolio_category":[31],"portfolio_skills":[],"portfolio_tags":[],"class_list":["post-3906","avada_portfolio","type-avada_portfolio","status-publish","format-standard","hentry","portfolio_category-berufliche-vorsorge"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - 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