Centro de Documentacion de Fundación MAPFRE

<?xml version="1.0" encoding="UTF-8"?><modsCollection xmlns="http://www.loc.gov/mods/v3" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-8.xsd">
<mods version="3.8">
<titleInfo>
<nonSort xml:space="preserve">A  </nonSort>
<title>Fairer outcome</title>
</titleInfo>
<typeOfResource>text</typeOfResource>
<genre authority="marcgt">periodical</genre>
<originInfo>
<place>
<placeTerm type="code" authority="marccountry">gbr</placeTerm>
</place>
<dateIssued encoding="marc">2019</dateIssued>
<issuance>serial</issuance>
</originInfo>
<language>
<languageTerm type="code" authority="iso639-2b">eng</languageTerm>
</language>
<physicalDescription>
<form authority="marcform">print</form>
</physicalDescription>
<abstract displayLabel="Summary">In the UK, pensions on divorce often work well: the cash equivalent (CE) is readily available to divorcing couples, and a pension can be split between them, using that measure to create a clean break. In many cases, and especially when there are only defined contribution (DC) pensions, this is transparent, fair and consistent. However, in defined benefit (DB) cases there can be pitfalls resulting from differences in valuation when the CE is used as the only measure. In cases where couples off set the pension (one party keeps their pension in exchange for a lower share of other marital assets), it is unclear whether the CE is the right measure. Off setting is much more common than pension sharing. Expert advice, often from an actuary, can be taken to address these difficulties. Unfortunately, the availability of expert advice is not sufficient to solve the problem.</abstract>
<note type="statement of responsibility">Ian G. Sharpe</note>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080574826">
<topic>Buenas prácticas</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080546885">
<topic>Divorcio</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20100023273">
<topic>Matrimonios</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080549497">
<topic>Actuarios</topic>
</subject>
<subject xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080552114">
<topic>Pensiones</topic>
</subject>
<subject authority="lcshac" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="MAPA20080638290">
<geographic>Reino Unido</geographic>
</subject>
<classification authority="">40</classification>
<relatedItem type="host">
<titleInfo>
<title>The Actuary : the magazine of the Institute & Faculty of Actuaries</title>
</titleInfo>
<originInfo>
<publisher>London :  Redactive Publishing, 2019-</publisher>
</originInfo>
<identifier type="local">MAP20200013259</identifier>
<part>
<text>02/12/2019 Número 11 - december 2019 , p. 18-20</text>
</part>
</relatedItem>
<recordInfo>
<recordContentSource authority="marcorg">MAP</recordContentSource>
<recordCreationDate encoding="marc">200424</recordCreationDate>
<recordChangeDate encoding="iso8601">20200427173321.0</recordChangeDate>
<recordIdentifier source="MAP">MAP20200013761</recordIdentifier>
<languageOfCataloging>
<languageTerm type="code" authority="iso639-2b">spa</languageTerm>
</languageOfCataloging>
</recordInfo>
</mods>
</modsCollection>
A Fairer outcome
