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A Fairer outcome

Recurso electrónico / Electronic resource
MARC record
Tag12Value
LDR  00000cab a2200000 4500
001  MAP20200013761
003  MAP
005  20200427173321.0
008  200424e20191202gbr|||p |0|||b|eng d
040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎40
100  ‎$0‎MAPA20080644765‎$a‎Sharpe, Ian G.
24512‎$a‎A Fairer outcome‎$c‎Ian G. Sharpe
520  ‎$a‎In 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.
650 4‎$0‎MAPA20080574826‎$a‎Buenas prácticas
650 4‎$0‎MAPA20080546885‎$a‎Divorcio
650 4‎$0‎MAPA20100023273‎$a‎Matrimonios
650 4‎$0‎MAPA20080549497‎$a‎Actuarios
650 4‎$0‎MAPA20080552114‎$a‎Pensiones
651 1‎$0‎MAPA20080638290‎$a‎Reino Unido
7730 ‎$w‎MAP20200013259‎$t‎The Actuary : the magazine of the Institute & Faculty of Actuaries‎$d‎London : Redactive Publishing, 2019-‎$g‎02/12/2019 Número 11 - december 2019 , p. 18-20