La gestione dei fondi pensione italiani

Our legal system provides for different contractual types of pension funds, mainly negotiated pension funds and open pension funds, established under Legislative Decree No. 124/1993. Complementing these categories are the pre-existing funds, i.e., supplementary pension schemes that were already in place as of November 15, 1992, prior to the comprehensive regulation of supplementary pensions introduced by the aforementioned decree. In general, the process of joining and managing a pension fund is common to all three categories. It begins with the worker’s enrolment in a supplementary pension plan, continues with the contribution and investment phases, and concludes with the benefit phase, which may include early withdrawals and/or retirement benefits. Depending on the type of pension product (and the worker’s employment status), the procedures for enrolment, contribution, and benefit payment may differ; however, the overall path followed by participants remains largely consistent.