Valuation Issues Surrounding 401(k)s and Pensions in Divorce

4.25 (8 votes)

Recorded On: 08/16/2022

The concept of why retirement benefits are valuated in divorce, and the consideration that is given to the property, cash, or cash equivalent, that the retirement plan will be compared to, is often lost in the context of divorce. In this discussion, we explore the differences in valuation methods as it relates to defined benefit pension plans as well as methods used to determine marital values of 401(k) and like plans.

Other areas of discussion are determining marital components, appellate decisions and how valuations are effected, and many of the most misunderstood issues in the valuations that are observed in opposing experts valuations (and what arguments to make in a trial).

Tim Voit

Certified QDRO Specialist, Certified QDRO Analyst

Tim Voit is the author of Retirement Benefits & QDROs in Divorce (published by CCH), as well as Federal Retirement Plans in Divorce—Strategies & Issues. He has prepared QDROs and valued pensions for nearly 30 years and taught at the International College courses specific to the preparation of QDROs. He is a graduate of the University of Wisconsin – Milwaukee and has has been qualified as an expert witness in both state and federal courts.

Mr. Voit has been retained in legal malpractice cases by the insurance carrier to reverse QDRO transfers and/or compute damages and is often called upon to lecture on liability issues. He has been interviewed and quoted in Forbes, BusinessWeek, NewsWeek, and Rueters. Mr. Voit has developed online courses for CCH, IOMA, and the International College, specifically the Introduction to QDROs in Divorce and Effectively Drafting QDROs in Divorce.

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Recording: Valuation Issues Surrounding 401(k)s and Pensions in Divorce

Open to view video.

Open to view video. The concept of why retirement benefits are valuated in divorce, and the consideration that is given to the property, cash, or cash equivalent, that the retirement plan will be compared to, is often lost in the context of divorce. In this discussion, we explore the differences in valuation methods as it relates to defined benefit pension plans as well as methods used to determine marital values of 401(k) and like plans. Other areas of discussion are determining marital components, appellate decisions and how valuations are effected, and many of the most misunderstood issues in the valuations that are observed in opposing experts valuations (and what arguments to make in a trial).