| Abstract [eng] |
This master's thesis analyzes the legal regulation and problematics of pension accumulation in second-tier pension funds, examining not only the legal acts relevant to the topic, but also the constitutional jurisprudence formed by the Constitutional Court of the Republic of Lithuania, the insights of scientists. In the master's thesis, the accumulation of pensions in the second-tier of the pension system is analyzed through the prism of social security and the individual's right to pension, the topic of the thesis is revealed through the analysis of legal regulation and related documents. Examining this topic of the master's thesis reveals the assumptions and significance of establishing the institute of pension accumulation in the second-tier pension funds in Lithuania, as well as the development and problems of legal regulation. This work analyzes the prerequisites of the 2003 pension system reform in Lithuania and the pension accumulation institute, which started operating in Lithuania since 2004, the place and significance of second-tier pensions in the Lithuanian pension system. This work also examines the provisions of the reform of the pension system of the Republic of Lithuania and the pension accumulation laws of the Republic of Lithuania, which regulate the order and conditions of pension accumulation in second-tier pension funds, their changes and additions, in order to analyze the development of legal regulation and the problematic aspects that led to it. Detailed analysis of the work on the constitutional jurisprudence formed by the Constitutional Court of the Republic of Lithuania allows to reveal the problem related to the regulation of pension accumulation in the second tier of the pension system. |
