Pension Fund Regulations (PKR) - Name and Purpose (PKR)

1. Under the name Pension Fund Thurgau (Pensionskasse Thurgau, pktg), there exists an independent public-law institution of the Canton of Thurgau with its seat in Weinfelden, in accordance with Art. 331 et seq. of the Swiss Code of Obligations (CO) and Art. 48 of the Federal Law on Occupational Old Age, Survivors' and Invalidity Pension Provision (BVG).

2. The purpose of the pktg is to provide occupational pension provision under the BVG and its implementing provisions for individuals insured with the pktg in accordance with the provisions of this regulation and its annexes.

3. It is registered in the occupational pension registry. It fulfills the mandatory minimum benefits under the BVG and may grant additional benefits beyond the mandate.

4. Outside of the obligatory provisions under Art. 7 et seq. BVG, this regulation takes precedence over the provisions of the law.

5. The Pension Fund Commission may admit other institutions that fulfill a public task or have a connection to the canton or the municipalities as affiliated employers.

1. The following persons are insured under the pension plan (pktg), subject to paragraph 2, provided they fall under the mandatory insurance coverage of the BVG

1. persons paid by the canton

2. teachers at Thurgau public schools

3. employees of other affiliated employers (§ 1 para. 5)

2. Persons who are exempt from mandatory insurance according to Art. 1j of the Ordinance on Occupational Old-age, Survivors', and Disability Pension Plans (BVV 2) and persons who have exceeded the reference age of the pension plan (PK-reference age) according to § 11 para. 1, and were not insured in the pension plan immediately prior, are not included in the circle of insured persons.

3. Individuals can voluntarily insure themselves under the pension plan

1. persons with an annual salary from an affiliated employer starting at the level of the minimum AHV old-age pension

2. * persons with a total salary from other employers that exceeds the minimum wage according to the BVG, provided that wage components earned from employers not affiliated with the pension plan are not considered

3. * persons whose annual salary falls below the entry threshold according to para. 1 after they have entered the pension plan

4. * persons who have exceeded the PK-reference age and were insured in the pension plan immediately prior

1. Membership in the pktg commences with the start of employment with the affiliated employer or upon joining the pktg.

2. The insured person is covered for the risks of death and disability from January 1 following the completion of the 17th year of age, and is also covered for retirement benefits from January 1 following the completion of the 21st year of age. Members of the police corps are covered for retirement benefits after completing the 19th year of age.

1. Insurance coverage ends with the termination of an insured person's employment relationship with the employer, unless retirement, disability, or survivor benefits become payable. The claims of the departing person are regulated in §§ 45 to 47.

2. For the risks of death and disability, insurance coverage continues until the establishment of a new pension relationship, but no longer than one month after the termination of the employment relationship.

1. As long as the statutory contributions are paid during an unpaid leave of absence for a maximum of two years, the insurance relationship (old-age provision and risk insurance) continues unchanged.

2. The insured person has the option to maintain only the risk insurance for a maximum of two years. In order to maintain only the risk insurance, the statutory contributions must be made without savings contributions.

3. In the event of unpaid leave, the financing of the contributions or their allocation is the responsibility of the employer and the insured person. The statutory contributions of the employer and the employee must be transferred accordingly.

1. An insured person who, due to the temporary cessation of employment with one or more affiliated employers, would have to leave the pension scheme for a maximum of two years, may continue to be insured upon request.

2. The insured person has the option to maintain only risk insurance for a maximum of two years. To maintain only risk insurance, the statutory contributions without savings contributions must be paid.

3. In the event of a temporary cessation of employment, the responsibility for financing the contributions lies with the insured person. The statutory contributions of the employer and the employee must be transferred to the pension scheme. The pension fund administration determines the frequency of the contribution due dates and sends the invoice directly to the insured person. The insurance can be terminated by the insured person at any time with one month's notice to the end of a month. The pension fund administration may terminate the continued insurance if outstanding contributions for the risk insurance are not settled within 30 days after a single reminder.

1. If the annual salary of an insured person is reduced by a maximum of half of the last annual salary after reaching the age limit according to § 11 para. 2, they may request that the occupational pension scheme continues to be based on the previous insured annual salary, provided the insured person does not apply for partial retirement pursuant to § 22.

2. Continued insurance is possible up to the pension fund reference age. The insured person must pay the employer and employee contributions on the difference between the reduced insured annual salary and the continued insured salary according to para. 1. The contributions according to § 14 on the reduced insured annual salary must still be borne by both the employer and the insured person.

3. In the event of a change in the employment relationship, this continued insurance can be adjusted with a registration period of 25 days at the start of a month. The highest insured annual salary after reaching the age of 58 may not be exceeded.

4. The continued insurance can be terminated at any time with a notice period of one month at the end of a month.

1. Insured persons who, after reaching the age of 55, leave compulsory insurance because the employment relationship was terminated by the employer can request in writing that the insurance be continued. A termination agreement is equated with a termination by the employer. In the event of termination of the employment relationship by the insured person, they must credibly demonstrate the foreseeable termination by the employer.

2. The application for continued insurance must be submitted using the appropriate form from the pension fund administration no later than 30 days after the exit date.

3. The exit benefits remain in the pension fund. If the insured person joins a new pension scheme, the exit benefits are transferred to the extent that they can be used for the full regulatory benefits purchase. The annual salary is reduced corresponding to the transferred exit benefits.

4. The insured person has the option, during this continued insurance, to either continue the entire pension scheme or to waive further build-up of old-age provisions. For the continued insurance, the last annual salary before the loss of insurance obligation is continued unchanged. Alternatively, the insured person may set the risk salary for the risks of death and disability and the savings salary for the old-age provision separately, whereby the risk salary must always be at least equal to the savings salary. The chosen salaries must not exceed the annual salary at the end of the employment relationship, and the risk salary must not fall below the amount of the minimum AHV old-age pension.

5. The insured person pays the risk and administration contributions for both employees and employers according to Appendix 3. If they continue to build up the pension provision, they additionally pay the corresponding employee and employer savings contributions. Any restructuring contributions also belong to the contribution obligation, although there is no obligation to contribute to employer contributions. The pension fund administration sets the periodicity for the due date of contributions and bills the insured person directly.

6. An adjustment of risk and savings salary is possible annually on January 1st. The application must be submitted in writing to the pension fund administration by November 30th of the previous year.

7. The continued insurance ends upon the occurrence of the pension events of old age, death, or disability, but no later than upon reaching the pension fund reference age. Upon joining a new pension scheme, it ends if more than two-thirds of the exit benefits are needed in the new scheme for the purchase of full regulatory benefits. The insurance can be terminated by the insured person at any time. The pension fund administration can terminate the continued insurance if premium arrears for risk insurance are not settled within 30 days after a single reminder.

8. If the continuation of the insurance has lasted more than two years, the insurance benefits must be taken in the form of a pension, and the exit benefits can no longer be taken as an advance withdrawal or pledged for homeownership promotion.

1. The annual salary corresponds to the agreed AHV-subject annual salary. Salary components that are occasional or temporary, such as birth allowances, loyalty bonuses, payouts for overtime, severance payments, and social allowances, are not considered.

2. Salary components earned from other non-affiliated employers are not taken into account.

3. For fully incapacitated insured persons, adjustments to the annual salary are not possible. Should an insurance claim occur, any unjustified adjustment to the annual salary will be reversed.

1. The coordination deduction amounts to 25% of the annual salary, but may not exceed three-quarters of the maximum annual AHV retirement pension.

2. If the insured person receives a salary from multiple affiliated employers, the maximum coordination deduction according to paragraph 1 may be exceeded in total.

3. For a partially disabled insured person, the coordination deduction is reduced in accordance with the entitlement to the disability pension (in percentage portions of a full pension).

1. The insured annual salary corresponds to the annual salary minus the coordination deduction and forms the basis for the assessment of contributions and benefits.

2. A maximum amount for the insured annual salary is established according to Appendix 2.

3. For a partially disabled insured person, the maximum of the insured annual salary is reduced in accordance with the disability pension entitlement (in proportional shares of a full pension) and the person is insured at most for the portion corresponding to the degree of work capacity.

4. If the annual salary of an insured person temporarily decreases due to illness, accident, unemployment, maternity, or similar reasons, the previously insured annual salary remains valid as long as a contractual salary continuation or receipt of salary replacement benefits (daily allowance benefits from health or accident insurance) exists, or during the maternity leave.

5. A change in the insured salary that would have occurred after the occurrence of death or incapacity to work due to disability is not considered in calculating the benefits owed for this insurance case.

6. In cases of special salary conditions, the pension fund administration determines the insured annual salary.

1. The age that determines eligibility and the amount of contributions corresponds to the difference between the current calendar year and the year of birth.

1. The retirement reference age corresponds to the 65th year of age for men and women. For members of the police corps, it is the 62nd year of age. Retirement upon reaching the retirement reference age constitutes an ordinary retirement.

2. Retirement is possible from the completion of the 58th year of age at the earliest. Retirement prior to reaching the retirement reference age constitutes an early retirement.

3. If the annual salary exceeds the minimum annual AHV retirement pension, retirement benefits may be continued up to the 70th year of age. Retirement after reaching the retirement reference age constitutes a deferred retirement.

1. The Pktg can levy the following contributions and fees

1. Savings contribution

2. Risk contribution

3. Administrative cost contribution

4. Remediation contribution

5. * Fees

2. The remediation contribution is levied exclusively for the purpose of rectifying a shortfall in accordance with § 64.

1. Obligation to Contribute for the Employer and the Insured Person

The obligation to contribute for the employer and the insured person commences upon entry into the pension plan (Pktg.).

2. Termination of Obligation to Contribute

The obligation to contribute ends with

1. * Exit from the pension plan

2. Commencement of pension deferral

3. Death of the insured person

4. The end of the month in which the insured person reaches the age of 70

5. * Receipt of a full disability pension (starting from a disability degree of 70%)

3. Starting from the pension reference age, the insured person may waive the obligation to contribute. The waiver is final.

4. Contributions of the insured person are deducted by the employer from the salary or salary replacement benefits and transferred to the pension plan along with the employer's contributions.

5. In the event of partial disability or partial retirement, the obligation to contribute is limited to that portion of the insured annual salary which remains insurable due to continued employment.

6. During the period of continued salary payment under the employment contract or the receipt of salary replacement benefits (daily allowance from health or accident insurance), contributions based on the last insured annual salary must still be made.

1. The amount of the total contributions depends on the choice of the savings plan according to Appendix 3. The employer may assume a higher share of contributions at their own expense.

2. The amount of the fees is specified in Appendix 10.

1. An individual savings account is maintained for each insured person, from which the savings balance can be seen.

2. The savings balance is calculated from

1. the savings credits

2. the transferred vested benefits

3. purchases by the insured person

4. * deposits from the employer or the pension fund

5. the withdrawals or repayments of advance withdrawals within the framework of home ownership promotion

6. the compensatory payments to be made or received due to divorce

7. the reduction due to partial retirement, bridging pension, or capital compensation

8. the interest

3. The amount of the savings credits depends on the choice of savings plan according to Appendix 3 by the insured person.

4. A newly entering person can inform the pension fund in which savings plan (Standard or Plus according to Appendix 3) they wish to be insured. If the pension fund is not informed about the choice of plan by the insured person before the start of the insurance, they are insured in the Standard savings plan in the year of entry. A change in the savings plan is possible on January 1st each year and must be communicated in writing to the pension fund by November 30th of the previous year.

5. During the duration of a disability, the savings credits according to the Standard savings plan are calculated based on the insured annual salary relevant for determining the disability pension. For a partially disabled insured person, the entitlement is determined according to the entitlement to a disability pension (as a percentage of a full pension) in accordance with § 32 paragraph 1.

6. The interest rate for the interest on the savings balance is determined by the Pension Fund Commission. The determination of the interest rate takes into account the recovery and participation concept.

1. Upon entry, an insured person, in accordance with Art. 3 of the Federal Law on the Free Movement of Persons in Occupational Retirement, Survivors' and Disability Pensions (FZG), must transfer all exit benefits from previous pension arrangements (including vested benefits accounts and/or policies) into the pension scheme.

2. An insured person may increase their retirement benefits by making additional contributions to their savings account until the completion of their 70th year of age.

3. The maximum purchase sum is determined by the difference between the effectively existing savings balance and the maximum possible savings balance according to Appendix 4, calculated based on the currently insured annual salary for retirement provision.

4. The maximum purchase sum for an insured person is reduced in the following situations

1. * The savings balance annuitized or paid out by this or a previous pension fund due to retirement or partial retirement, provided the insured person has since resumed employment or increased their level of employment.

2. * Any pillar 3a balance from self-employment that exceeds the limit specified in Art. 60a para. 2 BVV 2.

3. * Any not yet transferred exit benefits from previous pension arrangements.

4. * Relocation from abroad within the last 5 years.

5. Not considered as purchases under para. 2 are

1. Repayments of any pre-withdrawals for home ownership promotion.

2. Repayments of any transferred exit benefits due to a divorce.

3. Transferred balances due to a divorce.

6. A purchase is only possible if any pre-withdrawals for home ownership promotion have already been repaid.

6bis. Provided the insured person has purchased the full regulated benefits, they can, from age 50 (difference between calendar year and year of birth), partially or fully compensate for a reduction in retirement benefits due to planned early retirement through additional contributions. The maximum additional purchase sum is determined based on the technical parameters of the pension scheme (in particular, interest rate for purchase calculation as well as conversion rate for early retirement and at the PK reference age). If, after an additional contribution, the retirement benefit exceeds the maximum benefit target at the PK reference age by more than 5%, the excess balance lapses in favor of the pension fund.

7. ...

8. Benefits financed through a purchase may not be paid out in capital form within three years after the purchase.

9. After a divorce, the insured person can retransfer the transferred exit benefit.

1. Any special benefits provided by the employer shall mandatorily be paid out as a pension.

2. Members of the police corps shall receive an employer-financed pension from the completed age of 62 until reaching the AHV reference age. This employer pension is calculated based on the average level of employment between the ages of 54 and 57. For those who join after the age of 54, the calculation is based on the 3 years following their entry. The reduction conditions pursuant to § 30 paragraphs 3 to 5 shall apply mutatis mutandis, subject to § 79.

1. The pension fund provides the following benefits

1. Benefits upon Retirement

1.1. Retirement Pension and Capital Payment (§ 19 to § 23)

1.2. Bridge Pension (§ 24 to § 26)

1.3. * ...

1.4. Supplementary Pension (§ 29 and § 30)

2. Benefits in Case of Disability

2.1. Disability Pension (§ 31 and § 32)

2.2. Disability Child's Pension (§ 33 and § 34)

3. Benefits in Case of Death

3.1. Spouse's Pension / Pension for Registered Partnership (§ 35 and § 36)

3.2. Life Partner's Pension (§ 37)

3.3. Pension for Divorced Spouse (§ 38)

3.4. Orphan's Pension (§ 39 and § 40)

3.5. Death Benefit Capital (§ 41 and § 42)

4. * Benefits upon Withdrawal (§ 45 to § 47)

5. * Divorce: Pension Compensatory Adjustment; Divorce Pension (§ 48 to § 49)

6. * Financing of Home Ownership: Pre-withdrawal or Pledging for the Financing of Home Ownership (§ 50)

2. The pension fund is liable to provide benefits under the conditions stipulated in these regulations, if the insured event occurs during the term of insurance coverage or if the conditions for the granting of the corresponding types of pensions are met.

1. The insured person has the option to retire between the ages of 58 and 70. Retirement before reaching the AHV reference age is only possible if there is no longer an employment relationship with the affiliated employer or if the annual salary falls below the minimum wage as per § 2 paragraph 1.

2. The entitlement to the old-age pension begins on the first day of the month following the attainment of the retirement age. The entitlement to the old-age pension ends at the end of the month of death.

3. If an insured person terminates the employment relationship with the employer after reaching the AHV reference age without taking up a new position, retirement occurs. Exceptions are reserved for § 21 and § 45 to § 47.

1. The amount of the retirement pension is determined by multiplying the savings balance available at the time of retirement by the conversion rate stipulated in the regulations according to Appendix 5 at the time the pension is drawn, and it depends on the chosen pension model pursuant to § 20a.

1bis. The maximum amount of the annual retirement pension according to paragraph 1 is limited to ten times the maximum annual AHV pension according to Appendix 2. If the entire savings capital is not required for the financing of the retirement pension, the excess portion of the savings capital must be withdrawn in the form of a lump sum according to § 23.

2. If an insured person draws a disability pension upon reaching the occupational pension scheme reference age, this shall be replaced by a retirement pension pursuant to paragraph 1.

1. In the Pension Model Alpha, in the event of death, benefits for surviving dependents, including spouses, registered partners, and life partners (prospective benefits), are automatically insured at 60% of the insured or current retirement pension. The insured person can opt for Pension Model Beta by providing a written declaration at least one month before retirement or the first partial retirement step, where the prospective benefits amount to 30% of the insured or current retirement pension. The declaration is irrevocable after the specified period and applies to all further partial retirement steps in the case of partial retirement.

2. The Pension Model Beta can be chosen by the insured person only if the statutory minimum benefits according to the Occupational Retirement, Survivors', and Disability Pension Plan Act (BVG) are adhered to.

3. If early retirement occurs due to termination by the employer and no written declaration is available, Pension Model Beta will still be granted if such a declaration is made within the termination notice period.

4. For insured persons who are married, in a registered partnership, or living in a registered domestic partnership, Pension Model Beta is only permissible if the spouse or partner provides written consent. The signatures must be officially notarized at the expense of the insured person.

5. If a disability pension is awarded immediately before regular retirement, the choice of Pension Model Beta is only possible if the recipient of the disability pension has submitted the declaration at least one month before the reference age for the occupational pension scheme.

1. If no withdrawal benefit pursuant to § 45 para. 1 is transferred to a new pension scheme, the insured person may defer the commencement of the retirement pension, provided that the individual continues to engage in gainful employment and earns an annual salary of at least three-quarters of the maximum annual AHV retirement pension. The deferral may be extended up to the completion of the 70th year of age. The savings balance will accrue interest until withdrawal. The insured person can request that the pension scheme continues without contributions from the AHV reference age.

2. During a deferral, no entitlement to a disability pension can arise. For the assessment of survivor benefits, the insured person is considered a recipient of a retirement pension. Survivor benefits are determined based on the savings balance converted into a retirement pension at the time of death.

1. Partial retirement can take place no earlier than the completion of the 58th year of age and no more than in three stages. Each stage of partial retirement requires a reduction in the annual salary. At the first stage of partial retirement, at least 20% of the retirement benefits must be drawn based on the highest annual salary since age 58. In the case of partial retirement, the proportion of the retirement benefits drawn cannot exceed the proportion of the salary reduction.

1bis. If a stage of partial retirement before reaching the pension fund reference age results in the remaining annual salary falling below the entry threshold according to § 2, entitlement to the remaining withdrawal benefit according to § 45 to § 47 arises, or the insured person opts to receive the entire retirement benefit. If the insured person has reached the pension fund reference age and the remaining annual salary due to partial retirement falls below the entry threshold, the entire retirement benefit becomes due.

2. The degree of partial retirement is decisive for determining the benefits. The degree of partial retirement is determined by the ratio of the retirement savings corresponding to the retirement benefits drawn to the retirement savings prior to partial retirement. The insured person is considered a retired person to the extent of the degree of partial retirement. For the remaining portion, the insured person is still considered an active insured person.

3. If the insured person requests partial retirement, they cannot make use of the continued insurance according to § 6.

4. In each stage of partial retirement, the retirement benefits can be drawn wholly or partially in the form of an annuity according to § 19 or as a lump sum according to § 23; a new application must be submitted for each stage of partial retirement.

5. ...

1. The insured person may opt to receive the savings balance in capital form instead of the retirement pension upon retirement. The restrictions from § 16 para. 8 and § 26 apply accordingly.

2. A corresponding written declaration must be submitted at least one month before retirement. If the capital payment does not exceed twice the maximum annual AHV pension according to Annex 2, the declaration must be submitted no later than before the commencement of the pension.

3. If early retirement occurs due to termination by the employer and no written declaration is provided, the capital settlement will still be granted if such a declaration is submitted within the notice period.

4. For insured persons who are married, in a registered partnership, or living in a partnership registered with the PKTG, capital payment is only permissible with the written consent of the spouse or partner, as applicable. The signatures must be officially certified at the expense of the insured person.

5. If an invalidity pension is granted immediately before ordinary retirement, the capital withdrawal is only possible if the beneficiary of the invalidity pension has submitted the declaration for capital withdrawal at least one month before the PK reference age.

6. The insured prospective benefits are calculated based on the reduced retirement pension.

1. In the event of early retirement, the insured person may receive a bridging pension, which is paid out up to the AHV reference age.

2. ...

3. In the event of the death of the old-age pension recipient before the AHV reference age, the bridging pension will be paid to the survivors until the end of the month in which the deceased insured person requested the payment. The survivors entitled to this payment are determined according to the order of precedence set forth in § 41 para. 1 Nos. 1 to 6.

4. In the case of early retirement, members of the police corps may receive a bridging pension, which is paid out to them until they reach the age of 62.

1. The insured person may freely determine the amount of the bridging pension. However, the bridging pension per month may not exceed the amount of the maximum monthly AHV retirement pension.

1. If a bridging pension is received, the savings balance available at early retirement is reduced by the capital value of the bridging pension as per Appendix 6.

2. ...

1. Insured individuals who were members of the pktg as of December 31, 2019, are entitled to the supplementary pension until the end of the year 2029.

2. A supplementary pension is granted starting from the first day of the month following the individual's 63rd birthday, provided the relevant conditions are met and an application for a supplementary pension has been submitted. The supplementary pension is paid until the AHV reference age is reached, provided no IV pensions are paid.

3. Supplementary pensions, for which entitlement exists until the end of the year 2029, will continue to be paid beyond the year 2029 until the AHV retirement age is reached.

1. The amount of the full supplementary pension is determined according to the relevant calculation tables in Appendix 7.

2. For part-time employees, the supplementary pension is calculated based on the average degree of employment between the ages of 57 and 60. If retirement occurs before the age of 60, the calculation is based on the last three years prior to retirement. If entry occurs after the age of 57, the calculation is based on the three years following entry.

3. If the uninterrupted insurance relationship has lasted less than ten years, the supplementary pension is reduced by 1/120 for each full missing month.

4. For partially retired individuals, the supplementary pension corresponds proportionally to the degree of partial retirement.

5. The supplementary pension is reduced if the total retirement benefits, together with the annual salary still earned and the pension income, exceed 90% of the reference salary. The reference salary corresponds to the last annual salary for full-time employment.

1. The insured person, who is recognized as disabled in the occupational sphere by the Disability Insurance (IV), shall also be considered disabled by the pension fund (PK) from the same date. The degree of disability is determined by the pension fund administration based on the decisions of the IV or through evaluations by a trusted medical professional.

2. The disability pension is paid out after the cessation of salary payments or claims for sickness or accident daily allowances, starting from the beginning of the following month.

3. The entitlement to the disability pension ceases if the degree of disability in the occupational sphere falls below 40%, the insured person dies, or the PK reference age is reached. Upon reaching the PK reference age, the disability pension is replaced by the retirement pension in accordance with § 20 para. 3.

1. A degree of disability below 40% does not entitle one to benefits under any circumstances. With a degree of disability of 40%, a disability pension of 25% is granted, and from a degree of disability of 70%, a disability pension of 100% is granted. For a degree of disability between 41% and 69%, the amount of the disability pension is determined according to the table in Appendix 9.

2. In the case of full disability, the disability pension amounts to 60% of the insured annual salary applicable at the time the pension becomes due.

3. For part-time employees with fluctuating annual income, the average annual income of the three years preceding the insured event is considered.

1. If an invalid pensioner has children who would be entitled to an orphan's pension according to § 39 paragraph 1 upon their death, there is an entitlement to an invalidity child pension. The entitlement ceases if the invalid pension is discontinued.

2. The invalidity child pension is payable until the end of the month in which the child reaches the age of 18. In the case of education or training, the entitlement lasts until the completion of education or training, but not beyond the child's 25th birthday, provided the IV grants a child pension.

1. The amount of the invalidity child's pension is 25% of the annual invalidity pension per child.

1. If an insured person or a person receiving an old-age or disability pension dies, the surviving spouse is entitled to a spousal pension, provided that at the time of death, they

1. are responsible for the maintenance of at least one child; or

2. are older than 45 years and have been married to the deceased person for at least 5 years, with years in a cohabitation relationship according to § 37 being counted. Previous years of marriage in the case of remarriage with the same partner are counted.

2. If the surviving spouse of an insured person does not meet any of these conditions, they are entitled to the death benefit under the conditions of § 41, but at least to a one-time compensation in the amount of three times the annual spousal pension. This extinguishes all claims against the pension fund.

3. If the surviving spouse of an old-age pension recipient does not meet any of these conditions, they are entitled to a one-time compensation in the amount of three times the annual spousal pension. This extinguishes all claims against the pension fund.

4. The entitlement to a spousal pension begins on the first day of the month for which the employer's contractual wage continuation or substitute benefits or the old-age or disability pension of the pension fund ceases. The entitlement to a spousal pension expires at the latest at the end of the month in which the surviving spouse dies.

5. If the surviving spouse remarries, the entitlement to a spousal pension expires. They receive a one-time compensation in the amount of three times the annual spousal pension according to the Occupational Pensions Act (BVG).

6. If the surviving spouse registers a partnership, the amount of the spousal pension is reduced to the minimum benefits according to the BVG. There is an entitlement to a one-time compensation in the amount of three times the annual pension that is forfeited.

1. The annual spouse's pension amounts to 42% of the insured annual salary, but at least 60% of the anticipated retirement pension, to which the insured person would have been entitled according to the most recent benefit statement upon reaching the pension fund reference age.

2. For part-time employees with fluctuating annual salaries, the average annual salary of the three years preceding the insurance event is considered.

3. ...

4. For recipients of a retirement pension, the amount of the spouse's pension according to Pension Model Alpha is 60% of the ongoing retirement pension, and according to Pension Model Beta, it is 30% of the ongoing retirement pension.

5. ...

6. In lieu of the spouse's pension, the surviving spouse may receive the due spouse's pension in capital form, provided that considering the spouse's pension does not result in overcompensation according to § 51. The application for a capital withdrawal must be made before the initial disbursement of survivor benefits.

1. The civil partner is equated with the spouse if the following conditions are cumulatively met

1. Both civil partners are unmarried.

2. Both civil partners are not related to each other within the meaning of Art. 95 of the Swiss Civil Code (ZGB).

3. The registration must occur during the lifetime of both civil partners and before the final step of retirement. The civil partnership can also be registered retroactively by married persons so that the years of the civil partnership are credited. Only one civil partner can be registered. The registration must be done with the form signed by both civil partners for the pension fund. The pension fund administration confirms the receipt of the documents. It verifies in the event of benefit claims that the eligibility requirements are met according to the submitted documents. The insured person, old-age, or disability pensioner must immediately report any dissolution of the civil partnership to the pension fund administration using the appropriate form in writing.

2. If an unmarried insured person or a person receiving an old-age or disability pension dies, the surviving civil partner has the right to a civil partner's pension, provided that at the time of death, in addition to the conditions mentioned under paragraph 1, at least one of the following conditions is met

1. The civil partner must be older than 45 years and at the time of death have had the same official residence as the deceased person for at least 5 years.

2. The civil partner is responsible for supporting at least one common child.

1. If an insured person or a person with an old-age or disability pension dies, the divorced spouse has the right to a pension under the same conditions as the spouse, provided that the marriage lasted at least ten years and the divorced spouse was awarded a pension in the divorce decree according to Art. 124e para. 1 of the Swiss Civil Code (Zivilgesetzbuch, ZGB) or Art. 126 para. 1 ZGB, or Art. 34 paras. 2 and 3 of the Federal Act on Registered Partnerships of Same-Sex Couples (Partnership Act; PartG). The transitional provisions for the amendment of June 10, 2016, of the Ordinance on Occupational Retirement, Survivors' and Disability Pension Plans (BVV 2) also apply.

2. However, the pension of the divorced spouse will be reduced by the amount by which it, together with the survivors' benefits from the Old Age and Survivors' Insurance (AHV), exceeds the entitlement from the divorce decree. Survivors' pensions from the AHV are only considered insofar as they exceed an individual entitlement to a disability pension from the Invalidity Insurance (IV) or an old-age pension from the AHV.

3. The pension for the divorced spouse ceases if he or she enters into a new marriage or dies. The entitlement exists at most as long as the pension awarded in the divorce decree would have been owed.

1. If an insured person or a person receiving an old-age or disability pension dies, each of their children is entitled to an orphan's pension from the first of the month following the date of death or the contractual continuation of salary payments, provided they have not yet reached the age of 18. During an education, the entitlement lasts until the completion of the education, but at most until the child reaches the age of 25, provided the AHV grants an orphan's pension. For foster and stepchildren, the entitlement only exists if the deceased insured person was responsible for their support and if there is an entitlement to benefits from AHV/IV.

2. The orphan’s pension is payable until the end of the month in which the child reaches their 18th birthday. During education, the entitlement lasts until the completion of education, but at most until the child reaches the age of 25, provided the AHV grants an orphan's pension.

1. The annual orphan's pension upon the death of an insured person or a person receiving an old-age or disability pension amounts to 25% of the insured disability pension. If the insured person was receiving a disability or old-age pension before their death, the orphan's pension corresponds to the child's disability pension or 15% of the disbursed old-age pension.

1. Upon the death of an insured person, an invalid person before retirement, or an old-age pensioner, a death benefit shall be paid to the beneficiaries. The right to a death benefit is granted to the survivors, independent of inheritance law, in the following order of precedence

1. the surviving spouse

2. the person registered as the life partner pursuant to § 37, who shared the same official residence with the deceased for at least 5 years prior to their death

3. the natural persons who were substantially supported by the deceased

4. the children of the deceased

5. the parents of the deceased

6. the siblings of the deceased

2. If there are two or more beneficiaries within a group of claimants, the distribution shall be made in equal parts.

3. The insured person may designate a different distribution within a group of claimants. To do so, they must submit a request with the corresponding form from the pension fund administration during their lifetime.

4. Beneficiaries must assert their claim and provide evidence within three months following the death of the insured person. Thereafter, the pension fund administration is authorized to disburse the death benefit to the persons who have duly proven their entitlement.

1. The death benefit corresponds, in the event of the death of an insured person or a disabled person, to 100% of the savings balance available at the end of the month of death, reduced by the present value of any unadjusted survivor benefits. However, it amounts to at least the purchases according to § 16. Purchases from the previous three years from prior pension schemes are taken into account, provided they were transferred into the pension fund within the framework of the vested benefits.

2. In the event of the death of a pensioner, the death benefit corresponds to five times the amount of the ongoing annual old-age pension minus the old-age pensions already paid, provided that no survivor's pension is due.

1. If the employment relationship of an insured person terminates without pension benefits becoming due, this results in the withdrawal from the occupational benefits scheme. Section 21 remains reserved. The withdrawing insured person is entitled to a withdrawal benefit.

2. If the withdrawing insured person is partially disabled, they are entitled to the active part of their withdrawal benefit. If they regain the ability to work without commencing an employment relationship with an affiliated employer, they are also entitled to a withdrawal benefit for the portion of their retirement protection that continues after the termination of their employment relationship.

1. The termination benefit is calculated according to Article 15 of the FZG. It corresponds to the balance of the savings account on the date of termination. From the date of termination until the termination benefit is transferred, it shall bear interest at the minimum rate prescribed by the BVG. Once the required information for the transfer of the termination benefit has been received, interest for delay is owed from the 30th day following receipt of the necessary information (Article 2 paragraph 4 FZG).

1bis. During the period of continued insurance pursuant to § 6a, there is no entitlement to a supplement in accordance with Article 17 paragraph 1 FZG.

2. If the pension fund is obliged to provide survivors' or disability benefits after having transferred the termination benefit, the termination benefit must be reimbursed to it. If the reimbursement is not made, the pension fund may reduce its benefits according to its actuarial principles.

1. The withdrawal benefit is transferred for the benefit of the exited insured person to their new pension scheme in Switzerland or Liechtenstein. If the insured person does not join a new pension scheme in Switzerland or Liechtenstein, the withdrawal benefit must be transferred to a vested benefits account or used to establish a vested benefits policy at a vested benefits institution in Switzerland.

2. Upon written request of the exiting insured person, the withdrawal benefit will be paid in cash if

1. they leave Switzerland permanently and do not take up residence in Liechtenstein,

2. they commence self-employment and are no longer subject to mandatory occupational pension coverage, or

3. the withdrawal benefit is less than the annual savings contribution of the insured person.

3. If an insured person, who leaves Switzerland or Liechtenstein permanently, remains subject to the mandatory insurance requirement for the risks of old age, death, and disability in an EU member state, Iceland, or Norway, a cash payment of the withdrawal benefit is only possible to the extent that it exceeds the statutory withdrawal benefit according to the BVG. The statutory withdrawal benefit according to the BVG is transferred pursuant to paragraph 1 to a vested benefits institution chosen by the insured person.

4. The insured person must provide the documents that justify the cash withdrawal claim. The pension scheme administration will verify entitlement and may, if necessary, request further evidence from the insured person.

5. For a married person, a person in a registered partnership, or an insured person living in a civil partnership registered with the BVG, a cash withdrawal is permissible only if the spouse or partner has given written consent to the cash withdrawal. The signatures must be officially certified at the insured person's expense.

6. An unmarried insured person must have their civil status officially certified at their own expense.

1. If in a divorce ruling by a Swiss court a part of the vested benefits of an insured person or a recipient of a disability pension is transferred to the pension or vested benefits institution of the divorced spouse or directly to the divorced spouse, the savings capital of the obligated spouse is correspondingly reduced.

2. If the obligated spouse receives an old-age pension or a lifelong disability pension after the PK-reference age, the ongoing pension is reduced by the portion of the pension awarded to the entitled spouse according to the court.

3. Any children's pensions for retirees are paid out in the same amount as previously.

4. If during the divorce proceedings the insured person reaches the retirement event or if the recipient of the disability pension reaches the PK-reference age, the part of the vested benefits to be transferred and the pension are reduced according to Art. 19g FZV.

5. If an old-age pension that can be reduced pursuant to § 52 para. 1 is divided in a divorce, the portion of the pension awarded to the entitled spouse continues to be considered in the calculation of any reduction of the old-age pension of the obligated spouse.

1. The pension from the pension equalization is calculated according to the provisions of the divorce decree.

2. The entitled spouse may apply for a transfer into a pension or provident fund in capital form instead of the transfer of the pension. The application must be submitted in writing to the pension fund administration no later than 20 days after the divorce decree becomes legally binding. For the conversion, the applicable actuarial bases of the pension fund are decisive. With the transfer of the capital, all claims of the entitled spouse against the pension fund are settled.

**1.** An insured person may claim payment or pledge an amount for the financing of home ownership for personal use (acquisition and construction of home ownership, participation in home ownership, or repayment of mortgage loans) every five years until reaching the age of 62.

**2.** The specifics of advance withdrawal and pledging shall be governed by the provisions of Art. 30a et seq. of the Federal Law on Occupational Retirement, Survivors' and Disability Pension Plans (BVG) and Art. 1 et seq. of the Ordinance on the Promotion of Home Ownership using Occupational Pension Funds (WEFV).

**3.** In the event of an advance withdrawal, existing savings balances are reduced, with the retirement savings according to BVG being proportionally reduced. In the event of a repayment, the existing savings balances are increased, with the repaid amounts being allocated to the retirement savings according to BVG in the same proportion as during withdrawal.

**3bis.** The repayment of an advance withdrawal for home ownership promotion is permitted until the occurrence of a pension event, but at the latest until reaching the reference retirement age of the pension scheme.

**4.** All fees and expenses are borne by the person claiming the advance withdrawal. In particular, a processing fee as per Appendix 10 must be paid upon application submission.

**5.** For a married person, a person in a registered partnership, or an insured person living in a cohabitation registered with the PKTG, an advance withdrawal is only permissible if the spouse or partner has given written consent to the cash withdrawal. The signatures must be officially certified at the expense of the insured person.

1. Disability and survivors' benefits are reduced if, together with other allowable income according to Paragraph 2, they exceed 90% of the last annual salary underlying the insurance, considering the general wage development of persons remunerated by the canton. Section 81 remains reserved.

2. Allowable income within the meaning of Paragraph 1 includes

1. Pensions from the AHV/IV (and/or domestic and foreign social insurances), excluding helplessness allowances, severance payments, and similar benefits

2. Pensions from mandatory accident insurance

3. Pensions from military insurance

4. Benefits from an insurance to which the employer or, in his place, pays at least 50% of the premiums

5. Benefits from other pension institutions and portability institutions

6. Benefits from a liable third party

7. Any actually achieved or achievable gross earned income

8. Any benefits from unemployment insurance for a disability pensioner

3. If the degree of disability of the Federal Disability Insurance is between 70% and 100% and there is overinsurance due to the calculable gross earned income, the pension fund administration may initiate a medical assessment to determine the residual earning capacity, provided the IV has not defined any disability income. Based on this report, it determines the reasonable gross earned income for pension calculation.

1. If accident or military insurance provides a lifelong disability pension, the retirement benefits of the pension fund will be treated as a disability pension in order to avoid overcompensation and will be accordingly reduced.

2. The income of the surviving spouse and orphans will be aggregated. If the pension fund reduces benefits, all benefits will be reduced in the same proportion.

3. Any applicable lump-sum payments will be converted into equivalent pensions based on the actuarial foundations of the pension fund.

4. If the total annual compensation changes, for instance due to a reclassification by the disability insurance (IV), the reduction will be reviewed and potentially newly determined or rescinded.

5. The pension fund can review the prerequisites and the extent of a reduction at any time and can adjust its benefits if circumstances change.

6. The fund may reduce its benefits if the insured person or the beneficiaries are at fault for the death or disability of the insured person, if the insured person resists rehabilitation measures by the disability insurance (IV), or fails to comply with mandatory cooperation duties. The legal minimum benefits according to the Occupational Pensions Act (BVG) can be denied or reduced if the Old-Age and Survivors'/Disability Insurance (AHV/IV) reduces, withdraws, or denies a benefit.

7. The pension fund does not compensate for reductions in benefits by accident or military insurance.

8. The pension fund can file legal remedies against decisions by the disability insurance (IV) and other social insurance carriers that affect their obligation to pay benefits.

1. In relation to a third party liable for the contingency, the insurance company enters into the claims of the insured person or beneficiary at the time of the event, up to the amount of the statutory benefits. The insurance company may require the insured person or beneficiaries to assign their claims against liable third parties up to the amount of the insurance company's obligation to perform. If the required assignment does not take place, the insurance company is entitled to defer or reduce its benefits.

1. The entitlement to benefits cannot be pledged or assigned before maturity. Sections 48 and 49 remain reserved.

2. The entitlement to benefits can only be offset with claims from the employer, which have been assigned to the beneficiary, if they relate to contributions that were not deducted from the insured person's wages. Other claims of the beneficiary may be offset with the due benefit entitlement.

3. If the beneficiary is subject to a statutory obligation to advance benefits, its advance is limited to the minimum benefits according to BVG (Federal Law on Occupational Retirement, Survivors' and Disability Pension Plans). The applicant must prove that he or she has registered with all potential insurance carriers. If the case is taken over by another insurance carrier, that carrier must reimburse the beneficiary for the advances already provided. If another insurance carrier has assumed the advance payment within the meaning of the law, and it is determined that the beneficiary is obligated to provide benefits, it reimburses the advance payment within the scope of its obligation to provide benefits, but no more than the extent of the minimum benefits according to BVG.

1. Pensions are generally transferred at the end of the month to a bank or postal account designated by the insured person in Switzerland or abroad (EU and EFTA countries). The transfer is made in Swiss Francs.

2. The pension amount for the month in which the pension entitlement expires is paid in full.

3. The occupational pension fund pays a lump sum instead of a pension in the case of trivial amounts if the old-age or disability pension is less than 10%, the widow's or widower's pension less than 6%, or the orphan's or child's pension less than 2% of the minimum annual AHV pension according to Annex 2. This settles all regulatory claims.

4. Lump-sum payments are disbursed by the end of the month following their due date, and death benefits are paid within 30 days after the deadline according to § 41 para. 5. The necessary documents must be provided by the due date of the benefits.

4bis. The benefits are provided without interest from the due date.

5. If the occupational pension fund owes default interest, it corresponds to the minimum interest rate according to BVG.

1. Survivors' and Disability Pensions According to BVG are Adjusted in Accordance with Art. 36 Paragraph 1 BVG. Decisions on Voluntary Adjustments of Current Regulatory Pensions are Made Annually by the Pension Fund Commission Within the Financial Capabilities of the Pension Fund.

1. The financial position of the pension fund is to be periodically reviewed according to actuarial principles.

2. During the period of underfunding pursuant to Art. 44 BVV 2, the pension fund may restrict or entirely refuse the disbursement of the advance withdrawal within the framework of home ownership promotion in terms of time and amount if the advance withdrawal is used for the repayment of mortgage loans.

1. The Pension Fund Commission, with the support of the occupational pension expert, determines the type and extent of the provisions, taking into account the specific structure of the pension fund. The primary objective is to ensure the security of the pension fund, in order to fulfill the obligations undertaken towards the insured and the pension beneficiaries. The policy for provisions is established in a separate regulation.

2. The pension fund strives for an appropriate fluctuation reserve.

1. The employer may make deposits into a separate account titled "Employer Contribution Reserve without Waiver of Use." The deposits shall not bear interest.

2. In the event of an underfunding, the employer may make deposits into a separate account titled "Employer Contribution Reserve with Waiver of Use" and may also transfer funds from the ordinary employer contribution reserve into this account. The employer and the pension fund shall enter into a corresponding written agreement. The deposits shall not bear interest. The Employer Contribution Reserve with Waiver of Use shall remain in effect for at least as long as the underfunding exists.

1. In the event of a partial liquidation of the pension fund, there exists, in addition to the entitlement to the withdrawal benefit, an individual or collective claim to free assets.

2. The conditions for a partial liquidation, the procedure, and the allocation are governed by a separate regulation on partial liquidations.

1. In the event of an underfunding according to Art. 44 BVV 2, the pension fund commission must take measures to rectify the situation.

2. The remedial measures are defined such that an underfunding can be expected to be resolved within a maximum of 10 years.

1. The Pension Fund Commission informs the supervisory authority, the employers, the insured individuals, and the pensioners about the extent and causes of the underfunding as well as the measures taken.

1. Measures to Address the Underfunding Must Be Proportional and Commensurate with the Degree of Underfunding.

2. The Burden of Rehabilitation is Borne by Employers at 56%. The following are considered as rehabilitation burdens

1. Rehabilitation contributions from employers

2. Rehabilitation contributions and the reduced interest on savings below the real interest target of 2% for insured persons

3. Employers Do Not Have to Pay Rehabilitation Contributions for Persons Continuing Insurance Under § 6a.

1. If measures to remedy the underfunding do not achieve the desired outcome, the pension fund commission may decide on the following additional measures

1. Reduced or zero interest compared to the real interest target of 2% under the accrual principle

2. Recovery contributions

3. One-time payments by the employers

4. Abolishment of voluntary pension increases

5. Restrictions on early withdrawals for home ownership to amortize existing mortgages

2. Employers may declare a waiver of use on employer contribution reserves.

1. The Pension Fund Commission decides on the interest rate applied to the savings balances and the restructuring contributions. The restructuring and participation plan according to Appendix 8 is regularly reviewed.

1a. The coverage ratio relevant for determining the restructuring contributions according to Appendix 8 generally corresponds to the coverage ratio at the end of the calendar year as certified by the annual accounts of the Pension Fund Commission. If the coverage ratio, updated based on asset changes, is higher as of November 30th of the following year, any potential restructuring contributions are calculated based on this coverage ratio. Any restructuring contributions will be imposed starting from January 1st of the subsequent calendar year.

2. The Pension Fund Commission may deviate from the participation concept according to Appendix 8 in the event of overfunding if regulatory or economic reasons necessitate it.

1. Depending on the age and the time of retirement, insured persons are affected differently by the measures implemented or have benefited to varying degrees from past benefit parameters. Accordingly, groups are formed that can be considered differently during participation.

2. Criteria for different consideration are

1. the commencement of pension receipt

2. the interest on savings balances

3. the conversion rate and the associated interest promise (implicit interest)

4. received benefits from transitional provisions

5. any employee restructuring contributions

1. There are 50 delegates. 25 represent the employees, 25 represent the employers.

2. Determination of Employee Representatives

1. 13 by personalthurgau from the employees of the canton or the affiliated employers (§ 2 para. 1 numbers 1 and 3), ensuring adequate consideration of the individual groups

2. 1 by personalthurgau from individuals receiving old-age or disability pensions

3. 1 by the Association of the Cantonal Police Thurgau from the employees of the Cantonal Police

4. 9 by the Professional Organization Education Thurgau from teachers at the public schools of Thurgau (§ 2 para. 1 number 3), ensuring adequate consideration of the levels and subject areas

5. 1 by the Professional Organization Education Thurgau from individuals receiving old-age or disability pensions

2bis. The associations and organizations according to para. 2 are entitled to exchange the quotas set in numbers 1 to 5 for determining employee representatives flexibly among themselves. The respective representation of the groups as well as the adequate consideration of the mentioned groups of persons must be ensured. The corresponding responsibility lies with the associations and organizations.

3. Determination of Employer Representatives

1. 9 by the Government Council

2. 5 by Spital Thurgau AG

3. 1 by the Mansio Foundation or the PHTG

4. 10 by the Association of Thurgau School Communities (VTGS)

4. The term of office is four years.

5. Responsibilities of the Delegates

1. Commenting on strategic projects of the pension fund

2. Acknowledging the annual report, the report of the actuarial expert, and the report of the audit authority

6. The Delegates' Assembly is convened by the Chairperson of the Pension Fund Commission in writing during the second quarter. The Delegates' Assembly is announced at least 45 days in advance. Each delegate has the right to submit concerns. These must be addressed to the Chairperson in writing at least 30 days before the Delegates' Assembly. Invitations must be sent at least 10 days before the assembly. The Chairperson of the Pension Fund Commission presides over the meeting.

1. The Pension Fund Commission is the supreme body of the pension fund. It particularly assumes the non-transferable and irrevocable tasks in accordance with Art. 51a para. 2 of the Swiss Federal Law on Occupational Retirement, Survivors' and Disability Pension Plans (BVG). It is authorized to engage experts for consultation in important matters concerning the fund.

2. The Pension Fund Commission is composed of at least eight members. Employees and employers are equally represented. The groups according to § 2 are to be considered as far as possible. Membership in the group of insured persons pursuant to § 2 is not required.

3. The employer representatives are appointed by the employers.

4. The nomination and election of the employee representatives of the Pension Fund Commission proceed as follows

1. The nomination is conducted by the associations "personal thurgau" and "Education Thurgau"

2. The election requires a majority of the employee delegates present at the delegates' assembly

5. The term of office is four years, up to a maximum of the pension fund reference age in accordance with § 11. Re-election is possible.

6. The Pension Fund Commission constitutes itself. It appoints a Chairwoman or Chairman, a Vice Chairwoman or Vice Chairman, and other authorized signatories. Re-election is possible.

1. The Pension Fund Commission makes its decisions by a simple majority of the votes cast. Amendments to these regulations require the approval of two-thirds of the members present. It has a quorum if at least two-thirds of the members are present.

2. In urgent cases, the Pension Fund Commission can make decisions by circular resolution. In this case, the proposal is considered accepted if at least two-thirds participate in the vote and a majority of the members agree to the proposal.

3. The Pension Fund Commission may delegate transferable tasks to special committees.

4. The Pension Fund Commission may delegate transferable and ongoing business to the pension fund administration.

1. The Administration of the Pension Fund Office

The administration of the pension fund office is the responsibility of the CEO. He or she

1. * administers the pension fund according to the instructions of the pension fund commission,

2. * participates in the meetings with an advisory vote, and

3. * is responsible, in connection with the pension fund commission, for the training and further education of the members of the bodies of the pension fund as well as the employees of the pension fund office.

1. Collective signature authority for two either among themselves or with the CEO or the Deputy CEO is granted to the President, the Vice President, and the authorized members of the Pension Fund Commission.

2. The Pension Fund Commission regulates the signing authority of individual persons within the Pension Fund Administration.

1. The Pension Fund Commission annually appoints the auditor (Art. 52a para. 1 BVG). The auditor examines the pension fund annually to the extent required by law in accordance with Art. 52c BVG. The auditor reports in writing on the results of their examination.

2. The Pension Fund Commission appoints the expert for occupational pensions (Art. 52a para. 1 BVG). This expert periodically examines the pension fund to the extent required by law in accordance with Art. 52e BVG.

1. The insurance institution provides the insured persons with an annual statement of benefits, which contains the essential details of the insurance.

1. The insured person must provide the pension fund administration access to statements regarding withdrawal benefits from previous pension relationships upon entry. The pension fund administration may claim the withdrawal benefits on behalf of the insured person.

2. Insured persons, pension recipients, or their survivors, as well as employers, are obligated to provide the pension fund (pktg) with complete and truthful information regarding all facts essential for assessing the pension relationship (duty to cooperate). Changes to these facts and the benefits from other insurance carriers must be reported to the pension fund administration in writing and without being asked, no later than within four weeks.

3. The pension fund (pktg) disclaims any liability for any adverse consequences arising from a breach of the duty to provide information and reporting obligations. If a duty breach results in damage to the pension fund (pktg), the pension fund commission holds the liable person accountable for this damage. It is within the discretion of the pension fund commission to waive this liability.

4. After the 18th birthday, recipients of pensioners' child benefits must submit a confirmation of the AHV regarding the payment of an AHV child benefit annually, without being asked, to confirm their entitlement to the pension.

5. The pension fund (pktg) reclaims any excessively or unjustly received benefits, particularly in the event of a breach of the duty to provide information and reporting obligations. It may also offset its claims against its benefits.

1. Appeals against decisions of the pension fund administration can be filed in writing with the pension fund commission within 20 days.

2. Appeals against decisions of the pension fund commission can be filed with the Administrative Court of the Canton of Thurgau.

1. Written submissions must be submitted to the pension fund or handed over to the Swiss Post or a Swiss diplomatic or consular representation no later than the last day of the deadline.

2. The electronic delivery of documents must be made to the pension fund no later than the last day of the deadline.

1. In the case of retirement before the age of 62, members of the police corps born in 1969 or earlier shall receive an employer pension in accordance with § 17 paragraph 2. The supplementary pension in accordance with § 29 will be credited. The total of the employer pensions may not exceed the monthly employer pension in accordance with § 17, extrapolated over three years.

1. For recipients of disability benefits whose entitlement to such benefits arose before January 1, 2022, the transitional provisions in the Swiss Federal Law on Occupational Retirement, Survivors' and Disability Pension Plans (BVG) regarding amendments from June 19, 2020 (Further Development of Disability Insurance), apply in relation to the disability pension in accordance with § 31, § 32, and § 15 paragraph 5.

1. For disability and survivors' pensions, for the coordination of benefits pursuant to § 51, the last annual salary underlying the insurance, including interim pension adjustments, shall apply until December 31, 2024.

1. If the employment relationship ends on December 31, 2025, and retirement benefits become due, the applicable provisions are determined by the regulations as amended on December 4, 2024 (effective since January 1, 2025).

2. The payment of retirement benefits before the pension fund reference age is not possible if a new employment relationship with the same employer follows the termination of the current employment relationship without a significant interruption. A significant interruption is defined as a period of at least three months. If the pension fund determines that there is no significant interruption, it may reverse the early retirement.