Troyan, A Legendary Actuarial Consulting Firm, For Pension Evaluations.

Court Admissible Reports Per Your Jurisdiction at an affordable cost.

We specialize in retirement plan analysis for divorce & economic loss matters

court admitted pension experts, available to testify nationwide.

Pension evaluations prepared for lawyers, mediators, & non-attorney litigants.

We guarantee your qdro gets approved!

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Pension Evaluation
Basic Pension Principles
Cases
Community Property
Dividing Marital or Community Property
Divorce & Retirement FAQs
Equitable Distribution
Experience with Your Plan
Pension Evaluation Issues
Pensions
Retirement Terms
Social Security Offsets
State Pension Evaluation Alerts
State Pension Evaluation Classification
State Specific Information
State Retirement Plans and Divorce Information
State Listing of Statuses Disallowing Personal Identities In QDROs
State Analysis of IRA Exemptions
Collection Laws and Exemptions by State
Tax Treatment in Pension Evaluation
Distribution from Qualified Plans
Webutation
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Services:

We determine the present value of defined benefit pension plans and defined contribution retirement plans for the court, family law attorneys, mediators, collaborators, divorcing couples or retirees. Our report shows the present value of the entire pension as well as the portion earned during marriage. When everyone understands the report, unnecessary confrontations are avoided. Your report will be backed by Troyan, Inc.® the nation's expert in pension Evaluations who will testify to the report if needed.

Defined Benefit Plans - Determining Present Value

A Defined Benefit plan is a traditional pension plan in which there will be a monthly amount payable at retirement based upon a formula as described in the plan's Summary Plan Description. When calculating the present value of pension benefits, many factors affect the ultimate determination of this value. In general, if a person is young, has many years of deferral until the commencement of pension benefits and the payments begin at a later age, such as age 65, these factors will result in a lower present value. Conversely, if the person is close to retirement age and can begin collection of benefits at a relatively young age, the value would tend to be higher because the payments commence earlier and continue for many more years. The other major factor in determining the value is the choice of an interest rate assumption. Our firm currently uses the immediate interest rates in accordance with Actuarial Table No. 34.

Defined Contribution Plans - Determining Present Value

Defined Contribution Plans consist of any type of tax deferred plan which has individual accounts for participants. Contributions into the account may come from the employer and/or employee. Investment risk is borne by the employee. The common types of defined contribution plans are profit-sharing, 401(k), thrift/savings, Keogh and Target plans. The value of these plans is based upon the current value of invested assets at any given point in time. When examining these plans for equitable distribution purposes, the value is relatively easy to determine when all of the value has been earned during the marriage. If a portion of the account was in existence prior to the marriage, the pre-marital portion has to be established. There are several methods used to determine the marital and non-marital portions of an account. The Tracing / Segregation Method are the most accurate and preferred methods used to determine the marital and non-marital portions. Unfortunately, the Tracing Method requires an analysis of all account statements from the date of marriage to the date of the action for divorce. Often these records are not available. Alternative methods of determining the marital portion of a defined contribution plan account are the Subtraction Method and the Coverture Method. The Subtraction Method is calculated by determining the account balance as of the Marital Asset Cutoff Date and subtracting from it, the account balance as of the Date of Marriage. The difference in the balances is the portion of the account that accumulated during the marriage. The Coverture Method is calculated by dividing the number of years married while participating in the plan by the total years in the plan. This calculates a Coverture Fraction, which is then multiplied by the account balance on the Evaluation date.

Establishing the value of a defined contribution plan is easy. Just read the statement. If the account balance has been accumulated entirely during the marriage, the parties may use the balance for the appropriate date and decide how it is to be divided. Our service become necessary when there was a balance in the account prior or subsequent to the marriage.

Utilizing the Tracing Method is without a doubt, the most accurate method to determine the marital and non-marital portions of defined contribution plan accounts. This method examines the actual investment experience of the account during the whole marital period. Any earnings or losses are determined on a proportionate basis from quarter to quarter. Also, any loans or distributions which were made during the marital period can be properly accounted for.

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