All retirement benefits accrued during the marital period are marital assets.  This can include pension plans, annuities, 401(k) plans, IRAs, ESOPs, and any other retirement savings program that enjoys favored tax treatment by the IRS.  Since retirement benefits are considered joint property and treated as a marital asset, it will be necessary to determine the present value of each retirement plan that is subject to distribution in a divorce.

At Conrad Siegel Actuaries, we have the actuarial expertise to assist legal counsel in this area.  We can prepare the appraisal report to determine the value of the retirement program.  If a settlement cannot be reached and the case proceeds to litigation, we are often called upon to provide expert testimony to either support or challenge the accuracy and appropriateness of the methodology used by opposing counsel.  We provide similar expertise in negligence suits, wrongful death cases and structured settlements.