Description: This article is about the value of fringe benefits, specicifically of pension benefits earned while married in the event of divorce or marital dissolution. It centers around the assumptions which should be used to determine the present values and shows applicable equations to be used.

Description: This article describes the Joint and Survivor Factor. In defined benefit plans, ERISA requires that the normal form of the pension must be on a qualified joint and survivor basis. If the plan defines the pension in terms of a lifetime pension to the participant only, the lifetime pension must be multiplied by the joint and survivor factor. This article shows what happens to the factor as the interest rate increases.

Description: This paper discusses the equitable disritibution from defined contribution plans upon marital dissolution. From The Pension Forum, January 2003, Volume 15, Issue No. 1.