An actuarial valuation is an estimate in today’s dollars of the community/marital property interest in the participant’s accrued benefit. The valuation takes into consideration economic and mortality assumptions to arrive at a present day value of community/marital property for purposes of possible buy-out or offset against other community/marital property assets. Our office can provide an actuarial valuation for any U.S. or foreign pension scheme and Superannuation.

You can find out more information in the following article.

Tracings are usually carried out for Defined Contribution Plans such as 401(k), 403(b), 457(b) & IRAs.

Tracings identify the community/marital property and separate property in Defined Contribution Plans by taking into account the contributions made during marriage and attribute the investment returns accordingly.

Tracing is recommended for all defined contribution plan accounts to ensure accuracy in tracking contributions, loans, distributions and investment returns, from the date of separation through distribution. As explained in the following article, do not rely on the third party administration to make these calculations accurately. More information is provided in the following article.

A QDRO is a judgment, decree or order for a retirement plan to pay child support, alimony or marital property rights to a spouse, former spouse, child or other dependent of a participant.

Our experts have years of experience in drafting (Q)DROs for many plans across California, New Mexico, Arizona & Idaho for both ERISA (Employee Retirement Income Security Act of 1974) and Non-ERISA plans.

QDROs are drafted for both Defined Benefit Plans and Defined Contribution Plans.

We value and divide all federal retirement plans (FERS, CSRS, FSPS, Railroad, CSRS-Offset, Blended Retirement, etc.) and prepare Court Orders Acceptable for Processing (COAPs).

We are experts in the valuation of military retirement including the Survivor Benefit Plan (SBP).

Just like retirement plans that require a QDRO, employer provided life insurance requires a QDRO to ensure the former spouse will receive the proceeds of the policy instead of the designated beneficiary on file with the company at the time of participant’s death.

In the case of wrongful death or personal injury, a pension valuation could assist in identifying the actuarial value of any pension benefits lost as a result of the participants wrongful death or personal injury.

A monthly income stream estimate will provide a look into monthly pension income in retirement as well as identifying the ideal age of retirement to maximize on pension income.

You can find out more information in the following article.

Most Retirement plans will provide tracings and calculations of the division of an account once the QDRO is processed. However, some plan administrators do not divide the account(s) accurately with respect to the division of investment returns. As a result, either party could end up with a lesser amount than they are owed.

With years of experience in division of marital property, we can provide fresh eyes on calculations conducted by plans and inform you on whether the methodology used to calculate the assets is correct. More information is provided in the following article.