Regime sucessório da previdência complementar aberta no Brasil

Abstract

The present monograph, discuss about the succession regime of the open private pension plan in Brazil, and established as a central objective the analysis of the open pension plans in Brazil regarding the legal nature of the main plans, the PGBL - Free Benefit Generating Plan and VGBL - Life Free Benefit Generator, and its succession reflexes. The choice of the subject is justified because it is a controversial theme, regarding the legal viability of the States and the Federal District, to institute Transmission Tax Cause Mortis and Donation of any goods or rights - ITCMD, on the amounts received as social security beneficiaries of the deceased. The structure of the present study is divided into four chapters, in order to better examine the controversial topics on the subject. The first chapter explores the general aspects of social security in Brazil, a brief history, guiding principles and the foundations on which the institute is founded. The second chapter deals briefly with the Brazilian social security systems and their subdivisions, better covering the private social security system. The third chapter discusses the legal regime of the main contractual types that relate to succession reflexes. Finally, in the fourth chapter, we discuss about the succession regime of complementary open social security in Brazil, its purpose, scope and its succession reflexes.