Brazil: New regulation on pension funds

Mattos Filho Veiga Filho Marrey Jr e Quiroga Advogados, São Paulo | November 01, 2009

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The Brazilian Monetary Council (CMN) recently enacted a new resolution concerning the investments of closed pension funds. CMN Resolution 3,792 supersedes CMN Resolution 3,456 and provides a new regulatory framework for the subject matter.

One of the new resolution's highlights is the increase of the monitoring role played by pension funds. This regulatory approach is noted in two aspects: (i) the growing concern with environmental policies; and (ii) incentives for the adoption of better standards of corporate governance by investees.

Pension funds are now required to pay more attention to environmental issues. Although the new resolution does not impose strict rules on environmental investments, the annual investment...




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