Family Law Valuations / Apportionments

Pension Valuations

Pension Valuations / Retirement Plans

Defined Contribution Retirement (401(k), 403(b), IRA)

Business / Professional Practice Valuation

Employee Stock Options

Pension Valuations and
Retirement Plans in Divorce
In a marital dissolution, a pension or retirement plan is a marital asset (or community asset according to Family Law in some states) to the extent it was earned during marriage. It must be apportioned between the marital property (or community property) of the divorcing couple and the separate property of the pensioner.

A "defined benefit pension" typically provides a monthly lifetime benefit, like an annuity, payable at retirement. Our valuator will provide the actuarial value of the future benefits, and then apportion the pension. Examples of a government pension include FERS, CSRS, State Teachers Retirement System (STRS), Public Employees Retirement System (PERS),CALPERS etc; union pensions include carpenters and electricians; company pensions include Boeing Pension Plan, etc. Alternatively the pension may be apportioned by a DRO or QDRO ("Qualified Domestic Relations Order").

A "defined contribution retirement plan" includes a 401(k), 403(b), IRA, SEP-IRA, Educational IRA, Roth IRA, Keogh, deferred compensation plan, profit sharing plan, stock savings plan, etc. Its value must be apportioned or allocated between marital and separate property if it was started before the marriage or if there were pension contributions after separation (e.g by the tracing method).

Our actuary service provides timely, cost-effective pension evaluation for attorneys, mediators, arbitrators, pensioners and their spouses. Our expert witnesses support our valuation report with expert testimony.

Service
We are nationally recognized experts in determining the present value of defined benefit retirement plans. Our 10-15 page report, which also apportions the value between marital and separate property, can be completed in one day.

Contact us
Please complete this form to send the basic information we require to complete our report. We will contact you if we require additional information.

Pricing
The report is $175. Additional services are at $200/hr plus expenses.