Article 3, Volume 6 Issue 2

Study of an SB2 Beneficiary’s Pension Plan



Enriqueta Mancilla-Redón – (Universidad La Salle México)

Carmen Lozano Arizmendi – (Universidad La Salle México)

Received February 17, 2020; accepted May 22, 2020.


The individual account pension system established by the Social Security Act 1997 shows that the contributions of beneficiaries invested in retirement fund managers have had negative returns and the investment instrument in which the contributions of the retirement savings system are invested are not known. The objective of this study is to analyze the contributions in AFORES of an SB2 classification beneficiary invested in SIEFORES and the performance they have generated that the statements reveal to quantify in a prospective study the value of the pension in its old age. It is hypothesized that the pension obtained by a beneficiary is insufficient to sustain a quality of life at this unproductive stage of life. It applies the hemerographic-legislative technique, and a quantitative study of time series. As a result of the study is concluded that the regime individual account system pensions contains uncertainty factors for the beneficiary and meets strict requirements for temporaryity and work activity, and pension income to be received in old age will not guarantee the quality of life of individual account holders.


Mancilla-Redón, E. & Lozano Arizmendi, C. (2020). Study of an SB2 Beneficiary’s Pension Plan. European Accounting and Management Review, 6(2), 41-55.




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