SFS 1999:1085 Lag om ändring i lagen (1967:531) om tryggande av pensionsutfästelse m.m.

<div><style type="text/css"> <!-- p {margin: 0; padding: 0;} .ft10{font-size:15px;font-family:Times;color:#000000;} .ft11{font-size:14px;font-family:Times;color:#000000;} .ft12{font-size:27px;font-family:Times;color:#000000;} .ft13{font-size:19px;font-family:Times;color:#000000;} .ft14{font-size:9px;font-family:Times;color:#000000;} .ft15{font-size:8px;font-family:Times;color:#000000;} .ft16{font-size:15px;font-family:Times;color:#000000;} .ft17{font-size:14px;font-family:Times;color:#000000;} .ft18{font-size:7px;font-family:Times;color:#000000;} .ft19{font-size:13px;font-family:Times;color:#000000;} .ft110{font-size:12px;font-family:Times;color:#000000;} .ft111{font-size:17px;font-family:Times;color:#000000;} .ft112{font-size:19px;line-height:19px;font-family:Times;color:#000000;} .ft113{font-size:14px;line-height:17px;font-family:Times;color:#000000;} .ft114{font-size:12px;line-height:16px;font-family:Times;color:#000000;} --> <!-- p {margin: 0; padding: 0;} .ft20{font-size:9px;font-family:Times;color:#000000;} .ft21{font-size:8px;font-family:Times;color:#000000;} --> </style> <div id="page1-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-9px;left:0px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:922px;left:655px;white-space:nowrap" class="ft11">1</p> <p style="position:absolute;top:-17px;left:5px;white-space:nowrap" class="ft12"><b> </b></p> <p style="position:absolute;top:80px;left:85px;white-space:nowrap" class="ft12"><b>Svensk f�rfattningssamling</b></p> <p style="position:absolute;top:-12px;left:11px;white-space:nowrap" class="ft13"><b> </b></p> <p style="position:absolute;top:192px;left:85px;white-space:nowrap" class="ft112"><b>Lag<br/>om �ndring i lagen (1967:531) om tryggande av <br/>pensionsutf�stelse m.m.;</b></p> <p style="position:absolute;top:-9px;left:15px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:268px;left:85px;white-space:nowrap" class="ft11">utf�rdad den 2 december 1999.</p> <p style="position:absolute;top:303px;left:100px;white-space:nowrap" class="ft11">Enligt riksdagens beslut</p> <p style="position:absolute;top:-5px;left:20px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:301px;left:241px;white-space:nowrap" class="ft15">1</p> <p style="position:absolute;top:-9px;left:21px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:303px;left:246px;white-space:nowrap" class="ft11"> f�reskrivs att 15 och 17 a �� lagen (1967:531)</p> <p style="position:absolute;top:321px;left:85px;white-space:nowrap" class="ft11">om tryggande av pensionsutf�stelse m.m. skall ha f�ljande lydelse.</p> <p style="position:absolute;top:-9px;left:26px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:356px;left:85px;white-space:nowrap" class="ft17"><b>15 �</b></p> <p style="position:absolute;top:-5px;left:29px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:354px;left:111px;white-space:nowrap" class="ft15">2</p> <p style="position:absolute;top:-9px;left:32px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:356px;left:115px;white-space:nowrap" class="ft11"> Gottg�relse sker ur �verskott p� kapitalet. S�dant �verskott f�re-</p> <p style="position:absolute;top:374px;left:85px;white-space:nowrap" class="ft113">ligger n�r pensionsstiftelses tillg�ngar, v�rderade med till�mpning av 3 kap.<br/>3 � stiftelselagen (1994:1220), �verstiger den skuld stiftelsen �dragit sig<br/>samt upplupen del av den utf�sta pension, som tryggas av stiftelsen, eller,<br/>om stiftelsen tryggar utf�stelser enligt allm�n pensionsplan, pensions-<br/>reserven enligt denna.</p> <p style="position:absolute;top:462px;left:100px;white-space:nowrap" class="ft11">F�r utgift, som avses i 14 � f�rsta stycket a) och som omfattas av stiftel-</p> <p style="position:absolute;top:479px;left:85px;white-space:nowrap" class="ft113">sens �ndam�l, �ger arbetsgivaren gottg�ra sig ur �rets avkastning, �ven om<br/>stiftelsen saknar �verskott p� kapitalet.</p> <p style="position:absolute;top:515px;left:100px;white-space:nowrap" class="ft11">Gottg�relse f�r avse l�pande utgifter eller utgifter som arbetsgivaren haft</p> <p style="position:absolute;top:532px;left:85px;white-space:nowrap" class="ft11">under n�rmast f�reg�ende r�kenskaps�r.</p> <p style="position:absolute;top:550px;left:100px;white-space:nowrap" class="ft11">Ber�knar arbetsgivare vid taxering till beskattning sin inkomst enligt bok-</p> <p style="position:absolute;top:568px;left:85px;white-space:nowrap" class="ft11">f�ringsm�ssiga grunder, skall gottg�relse avse kostnad i st�llet f�r utgift.</p> <p style="position:absolute;top:585px;left:100px;white-space:nowrap" class="ft11">Gottg�relse f�r avgift till f�rs�kring f�r allm�n till�ggspension f�r avse</p> <p style="position:absolute;top:603px;left:85px;white-space:nowrap" class="ft113">den del av avgiften som kan anses h�nf�ra sig till l�n eller annan ers�ttning<br/>�t person vilken omfattas av stiftelsens �ndam�l.</p> <p style="position:absolute;top:-9px;left:35px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:656px;left:85px;white-space:nowrap" class="ft17"><b>17</b></p> <p style="position:absolute;top:-9px;left:39px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:656px;left:100px;white-space:nowrap" class="ft11"> </p> <p style="position:absolute;top:-9px;left:42px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:656px;left:105px;white-space:nowrap" class="ft17"><b>a �</b></p> <p style="position:absolute;top:-5px;left:47px;white-space:nowrap" class="ft14"> </p> <p style="position:absolute;top:654px;left:123px;white-space:nowrap" class="ft15">3</p> <p style="position:absolute;top:-9px;left:48px;white-space:nowrap" class="ft16"><b> </b></p> <p style="position:absolute;top:656px;left:127px;white-space:nowrap" class="ft17"><b> </b></p> <p style="position:absolute;top:-9px;left:53px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:656px;left:147px;white-space:nowrap" class="ft11">Best�mmelser om bokf�ring och annan redovisning f�r en pen-</p> <p style="position:absolute;top:674px;left:85px;white-space:nowrap" class="ft113">sionsstiftelse finns i bokf�ringslagen (1999:1078) och �rsredovisningslagen<br/>(1995:1554).</p> <p style="position:absolute;top:-9px;left:56px;white-space:nowrap" class="ft10"> </p> <p style="position:absolute;top:728px;left:100px;white-space:nowrap" class="ft11">Denna lag tr�der i kraft den 1 januari 2000 och till�mpas f�rsta g�ngen f�r</p> <p style="position:absolute;top:745px;left:85px;white-space:nowrap" class="ft11">det r�kenskaps�r som inleds n�rmast efter den 31 december 1999.</p> <p style="position:absolute;top:781px;left:85px;white-space:nowrap" class="ft11">P� regeringens v�gnar</p> <p style="position:absolute;top:816px;left:85px;white-space:nowrap" class="ft11">BRITTA LEJON</p> <p style="position:absolute;top:833px;left:316px;white-space:nowrap" class="ft113">Sten Andersson<br/>(Justitiedepartementet)</p> <p style="position:absolute;top:-4px;left:60px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:894px;left:85px;white-space:nowrap" class="ft18">1</p> <p style="position:absolute;top:-8px;left:62px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:895px;left:93px;white-space:nowrap" class="ft110">Prop. 1998/99:130, bet. 1999/2000:LU2, rskr. 1999/2000:50.</p> <p style="position:absolute;top:-4px;left:66px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:906px;left:85px;white-space:nowrap" class="ft18">2</p> <p style="position:absolute;top:-8px;left:68px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:908px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1994:1223.</p> <p style="position:absolute;top:-4px;left:71px;white-space:nowrap" class="ft18"> </p> <p style="position:absolute;top:919px;left:85px;white-space:nowrap" class="ft18">3</p> <p style="position:absolute;top:-8px;left:72px;white-space:nowrap" class="ft19"> </p> <p style="position:absolute;top:921px;left:93px;white-space:nowrap" class="ft110">Senaste lydelse 1994:1223. �ndringen inneb�r bl.a. att andra stycket upph�vs.</p> <p style="position:absolute;top:175px;left:547px;white-space:nowrap" class="ft111"><b>SFS 1999:1085</b></p> <p style="position:absolute;top:201px;left:547px;white-space:nowrap" class="ft114">Utkom fr�n trycket<br/>den 15 december 1999</p> </div> <div id="page2-div" style="position:relative;width:702px;height:1029px;"> <img width="702" height="1029" src="/Static/i/lagboken/hidden.png" alt="background image"/> <p style="position:absolute;top:-5px;left:84px;white-space:nowrap" class="ft20"> </p> <p style="position:absolute;top:942px;left:493px;white-space:nowrap" class="ft21">Fakta Info Direkt, tel. 08-587 671 00</p> <p style="position:absolute;top:952px;left:505px;white-space:nowrap" class="ft21">Elanders Gotab, Stockholm 1999</p> </div> </div> ;