Discussão acerca dos principais dispositivos legais e regulatórios da previdência complementar do Brasil relacionados com a ciência atuarial

Abstract

This work is a bibliographical review and aims to analyze the main legal and regulatory provisions of the supplementary pension scheme that have relation with Actuarial Science. Because it is a broad sector and with a vast legislation to be exploited, this work was limited to the closed private pension sector. In the course of the work, the company presents all the historical evolution of the sector in the country, the dates of creation of the complementary laws that currently regulate the sector, the modernization of the legislation, the products that are marketed and their respective concepts, advances and numbers are presented. performance of the sector, its representativeness in the national economy, ending with an analysis of regulatory instruments related to actuary. Supplementary pensions have the capacity to protect the financial level of workers, for this reason a strong regulation is made, and it can be observed in the study carried out that the devices value by the balance and solvency, we can exemplify with the determination of biometric board with minimum expectation that can be adopted. This work is concluded with the author's view on the said analyzes carried out in the work