Section 16.14 Valuation Assumptions

• Library: Family Law Deskbook and 2014 Supp

1. (§16.14) Valuation Assumptions

As discussed in §16.13 above, valuation evidence regarding a party’s interest in a deferred compensation arrangement is most critical in the context of defined benefit plans. Most plan administrators of defined benefit plans provide only information regarding the employee’s accrued benefit to be paid at normal retirement age. If the party to the dissolution is currently receiving plan benefits (the employee is in “pay status”), benefit information is
readily available. As stated in §16.5 above, most plan administrators of defined benefit plans will not provide the participant with present value evidence regarding the participant’s accrued benefit in the defined benefit plan. Each defined benefit plan maintains interest assumptions in determining the amount that the...