Pension apportionment: resisting the straight-line orthodoxy

David Lockett, Senior Actuary, Actuaries for Lawyers Ltd

Pension Apportionment – resisting the Straight-Line Orthodoxy. In non-needs cases it is often critical to be able to assess the proportion of pension accrued before or after the marriage/seamless cohabitation. PAG2 identifies three possible means of doing so but focusses on the two methods (the straight-line and deferred pension methods) which are most likely to assist the parties. The more common approach in practice is the straight-line method. The article provides information to enable the practitioner to identify when the deferred pension approach may be fairer and to provide the tools to obtain such a calculation where necessary. 

The full article has published in the April issue of Family Law. 

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