‘Pension rights in divorce or dissolution settlements can often amount to the largest asset after the equity in the family home. Professional advisers therefore need to pay close attention to this aspect of the ‘family estate’. This article discusses valuation issues in order to provide a basis for a negotiated settlement which reflects the capital value in present-day terms of the pension rights of one or both parties and identifies areas in which solicitors may need help from forensic accountants.’
Family Law, 20th October 2017
Source: www.familylaw.co.uk
