Evaluating pension benefits in divorce

Accountants have largely failed to take advantage of a new market in pension benefit valuation during marital dissolutions. Accountants are uniquely suited for this market because of their training, knowledge of pension laws and problem-solving ability. Valuations can be made using the Pension Benef...

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Bibliographic Details
Published in:Journal of accountancy 1993-08, Vol.176 (2), p.62
Main Author: Pope, Ralph A
Format: Magazinearticle
Language:English
Subjects:
Accountants
Accounting
Actuarial assumptions
Age
Analysis
Compensation
Consultants
CPAs
Defined benefit plans
Defined contribution plans
Discount rates
Divorce
Divorce settlements
Interest rates
Life tables
Males
Marriage
Mortality
Pension funds
Pension plans
Pensions
Present value
Retirement benefits
Retirement plans
Service introduction
Services
Statistical data
Valuation
Wages & salaries
Word of mouth advertising
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Summary:Accountants have largely failed to take advantage of a new market in pension benefit valuation during marital dissolutions. Accountants are uniquely suited for this market because of their training, knowledge of pension laws and problem-solving ability. Valuations can be made using the Pension Benefit Guaranty Corp's actuarial and mortality tables as well as other resources that are listed. Accountants must evaluate the future benefits through the actuarial present value of the cash flow after interest, vesting and mortality have been discounted.
ISSN:0021-8448
1945-0729