In einer Umfrage bei 96 Vorsorgeeinrichtungen haben nur 8 angegeben, bereits 1e-Pläne eingeführt zu haben. Ein gutes Fünftel will solche auch nicht einführten, mehr als ein Viertel schien über die Möglichkeiten durch die kürzliche FZG-Revision noch gar nicht informiert zu sein, die restlichen zeigten unentschieden.
Im (englischen) Studientext wird weiter festgehalten:
The reform offers new flexibility for employees. However 70 % of our survey participants were undecided whether to implement le pension plans, and 22% said they were not going to implement a plan in the medium term, mainly because they felt plans were too complex.
We believe that le plans offer employees many benefits including:
• An attractive state-of-the-art pension solution.
• Individual choice and responsibility.
• Better fit to individual risk and return profile.
• Ability to invest in assets in a tax efficient way via a pension fund. These assets would be taxed heavily for private investors outside of a pension fund.
• Transparency on pension costs, investments and benefits.
Employees will be able to choose from a limited number of investment strategies with a le plan. Plans will feature different levels of risk, and different levels of equities, bonds and alternative investment products.
There will still be some controls over what can or cannot be offered. For instance, every le plan will need to offer a low risk strategy. There will also be limits to certain asset classes, e. g., a maximum equity exposure and only pension contributions on earnings over CHF 126,900 may be paid into a le plan.
The increased attractiveness of le plans is opening up the market. Many new providers are emerging and existing providers are updating their offerings. This will give companies a wider range of options when setting up a le plan and may help to dispel the uncertainty surrounding such plans, which we detected in our survey results.