What Benefit to Value in a Defined Benefit Plan for Equitable Distribution in Divorce

By: Marvin Snyder

An active participant in a defined benefit pension plan accrues or accumulates pension credits over time. The more service, generally speaking, the larger the accrual of pension benefits. In theory, the dollar amount of the accrued pension benefit can be determined at any point in time, past or present. Also, a future pension amount may be estimated with or without factoring in future pay increases.