Swiss occupational pensions · Art. 52e
Accredited Pension Fund Expert in Switzerland
Every Swiss pension fund must appoint an accredited occupational pension expert (Art. 52e LPP/BVG). Our experts, accredited by the supervisory commission (OAK BV / CHS PP), advise boards of trustees across Switzerland.
The expert’s role under Art. 52e
The occupational pension expert periodically examines whether the fund offers sufficient assurance that it can meet its obligations, and whether its actuarial regulations comply with the law. The expert recommends the technical interest rate and the actuarial bases, and proposes measures when the financial equilibrium is at risk.
The role demands strict independence: the expert reports to the fund’s supreme governing body, free of any conflict of interest.
Our services
- Periodic actuarial expertise and the expert’s certification
- Recommendation of the technical interest rate and actuarial bases, in line with the technical guidelines of the Swiss Chamber of Pension Actuaries (SKPE/CSEP)
- Actuarial balance sheet, funded ratio analysis and projections
- Funding plans and recovery measures in case of underfunding
- Advice to the board of trustees: plan design, regulation revisions, mergers, partial liquidations
- Support for changes of pension fund and portfolio transfers
Verifiable independence
allea has no ties to banks or insurers; its capital is 100 % owned by the active partners. Our experts are actuaries (Swiss Association of Actuaries) and accredited pension fund experts; they are personally involved in every engagement — in English, French, German and Italian.
Frequently asked questions
How often is an actuarial expertise required?
The law requires a periodic expertise — at least every three years under the OPP 2 ordinance — and upon special events: significant plan changes, underfunding, mergers or partial liquidations. Annual risk monitoring usefully complements this cycle.
What happens in case of underfunding?
The expert analyses the causes, assesses the recovery capacity and proposes measures suited to the fund’s structure — the board of trustees then decides. We also prepare the funding plan and monitor its effectiveness.
Can we change experts?
Yes. The supreme governing body appoints the expert and may change it. We organise the transition: takeover of the actuarial bases, continuity of the expertises and notification of the supervisory authority.
How does the accredited expert differ from the employer’s consulting actuary?
The accredited expert is accountable to the pension fund and its governing body; the consulting actuary values the obligations in the employer’s accounts (IAS 19, ASC 715). The two roles are distinct — and we keep them that way.
Do you work across Switzerland?
Yes — from Lausanne for French-speaking Switzerland and Baar for the German-speaking part, with engagements in Ticino as well.
An accredited expert, personally involved
Your questions get direct answers: at allea, the expert who signs the expertise is the one who follows your fund.