Here is a comprehensive guide to conducting a preliminary pension valuation, determining the pension’s relative importance in the distribution of assets in a divorce, and hiring a valuation expert. You’ll find detailed discussions on the availability of certain pension funds before retirement, the role of taxes in a pension valuation, QDROs and how they work, offsetting marital assets, the use of mortality tables, and ERISA-exempt plans.<p class=copymedium>The Third Edition of <b>Value of Pensions in Divorce</b> provides numerous sample QDROs and examples to assist the family law practitioner.