Evolução atuarial e econômica dos planos de previdência complementar face às reformas previdenciárias

Abstract

It's important to discuss about the process that has been implicated profound changes in the brazilian society, in a form of a organization and the planning of the future in the context of financial security post work, for that was necessary to study the evolution that happens in the Complementary Foresight plan after the brazilian social security reform period, having in mind the direct action of the reforms in the financial stability of the worker income and on his planning of the future retirement. Its verify of time series that the reforms in the brazilian foresight legislation and in way of change of profiles and the amount of participants in the complementary foresight plan, after analyzing the evolution of the total active (accounting) of the complementary foresight entities, we saw that the brazilian Market of complementary foresight, in the analysis period, had a substantial and consistent rising in the amount of recipes, that is because of the uncertain that comes from the legislation hardening through foresight reforms, allied to improvement of the normative structural base for the part of SUSEP and PREVIC, and the adoption of governmental incentives politics, especially to the products that involve long term savings captation, the time series analyzed ends in August 2017, which has already shown an increase significant in the number of participants and in the asset, with a slight evolution caused by the discussions of the ongoing reform, necessitating a continuation of the study to measure the impact on complementary pension, with the end of the reform.