Pension Valuations

Pension Valuation Services • Nationwide Pension Appraisers

If you are a divorce attorney or a marriage dissolution mediator who needs to determine a pension value, PAC can help. We are the nation's leading pension valuation consulting company because we have actuarial consultants with the knowledge and expertise you need.

Our professional staff is committed to the needs of legal professionals nationwide. Contact our pension valuation offices for a complimentary consultation.

Our Pension Valuation Services Include

Defined Benefit Pension Valuation

A defined benefit pension plan or retirement fund provides an employee an income after retirement. Because pension payments are actually deferred payment for work already done, the portion earned during the marriage is considered marital property. These benefits are valued, counted as marital property and equitably distributed between the parties in a divorce. Fairly dividing the value of the pension is part of a well-administered case.

The chief difficulty in equitably dividing the pension benefit is converting it from a future stream of payments to a single present value. PAC has developed customized actuarial software for this analysis. This conversion to a lump sum marital present value is best done by a professional actuarial consultant.

Defined Contribution Pension Valuation

401(k)'s, savings plans and stock ownership plans are defined contribution plans, which may need professional valuation as well. Using the cut off date account balance will not reflect gains or losses from the cut-off date until present date or valuation date. For example, in a recent case, husband had a 401(k) worth approximately $250,000 at the of the cut-off date, that he turned into approximately $700,000 as of trial date with aggressive and shrewd investing, and no further contributions. He was shocked to find that the $700,000 figure was the marital portion, not the account balance as of the cut-off date.

If there is a premarital component, the tracing method must be used to segregate the contributions during the marriage, and gains on those contributions, from the premarital component and gains on that component. PAC has developed custom software for this calculation using the time weighted rate of return methodology. The tracing method is explained in the Defined Contribution section of "Learn About Pensions" and should only be done by an expert.

PAC exists to meet the needs of family law attorneys, mediators and their clients, providing accurate pension valuations in a cost-efficient, timely manner. The actuaries at PAC can provide you with an accurate valuation of your case's defined contribution plan for equitable distribution.

Contact us to learn more about our services. We value the future.

PAC provides pension valuations, QDROs and actuarial reports for divorce attorneys and marriage dissolution mediators nationwide. Our Philadelphia offices are located in the suburb of Elkins Park, Pennsylvania, from where we serve the needs of legal professionals nationally, including east coast states such as New York, New Jersey, Virginia, North Carolina, Florida, Washington, D.C., and Maryland. Our Florida office located in Coral Gables, FL serves Florida family attorneys.
Pension Analysis Consultants, Inc.

Contact Us For Specific Information About Your Case:

P.O. BOX 7107
Elkins Park, PA 19027

4000 Ponce de Leon Blvd., Ste. 470
Coral Gables, FL 33146

Phone:(215) 782-9845
(800) 288-3675

Fax: (215) 782-9852
(888) 782-9852

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We Value The Future. ®