Description: The authors have been involved with the development of an economically unbiased model for the distribution of pension benefits in divorce. While the research is not completed, it was felt that some of their findings and insights might be of interest to the actuarial community. In view of this, the purpose of this article is to: 1. Present the findings of the authors with respect to their review of major court cases, and 2. Identify major actuarial issues which are as yet unresolved. From Actuarial Research Clearing House 1990, Vol. 1.

Description: This paper describes a method for computing after-tax present value in divorce pension valuations. In some cases, the after-tax present value is not radically different than the pre-tax present value. However, it can be. The differences are most notable for divorces of the old or very young, and divorces where there is a deferred pension. From Actuarial Research Clearing House 1990, Vol. 2.