“…Some countries, the United States being one of the best examples, have a long tradition of companies creating the conditions for providing post-retirement benefits for their former employees via private funding (McGill et al , 2010). On the other hand, a group of other countries (in which Portugal is, to a large extent, included) do not, due to very broad and developed public systems or the non-existence of economic and fiscal benefits that justify the creation and maintenance of private pension plans, and thus, this type of scheme still has little significance in the general economic context (Garcia, 2017).…”