Measures to remedy the underfunding of a pension fund are referred to as restructuring. Pursuant to Art. 65d BVG, these measures must be based on regulations and take into account the specific situation of the pension fund (in particular the asset and liability structures, such as the pension plans and the structure of the expected development of the number of insured persons and pensioners). They must be proportionate, appropriate to the degree of underfunding and part of a balanced overall concept. They must also be suitable for remedying the underfunding within a reasonable period of time.

Typical restructuring measures are:

• Levying of restructuring contributions from employers and employees.
• Reduced / zero interest on retirement assets (defined contribution plan).
• Employer contributions to the employer contribution reserve with waiver of use.