Demarest e Almeida's professionals practice at all levels of the administrative and judicial litigation concerning employers' civil liability, insurance, social security and pension plans. This includes defenses in actions for damages; tax executions filed by the INSS, the Brazilian social security agency, the CEF, a federal development finance institution; recovery of social security contributions unduly paid in behalf of the INSS, third parties and the FGTS, a mandatory time-in-service fund; actions brought by the Public Prosecutor's Office, Regional Labor Offices as well as any regulatory and inspection agencies, such as SUSEP, ANS and SPC, among others.

Further to those practices, the Insurance and Pension Department also handles lawsuits brought against insurance companies, insurance brokers and open and closed private pension entities. Finally, our insurance practice, an area in which Demarest e Almeida was a pioneer in Brazil, includes counseling on health-care plans, creation of new products, taking-out and transfer of pension plans.

Other activities conducted by our Insurance and Pension Department are:

• Analysis of environmental-risk prevention and occupational health-care programs (PPRA and PCMSO, respectively), aimed at reducing our clients' contingent liabilities;
• Preparation of customized seminars intended to improve the corporate management;
• Due diligence reviews.

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