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Defining Defined Benefit Pension Plans - A Refresher Course
Divorce, Pensions and Retirement BenefitsLink to more items from this source
Mar. 7, 2005
Excerpt: All pension schemes are a form of deferred compensation that the employer obligates itself to provide to all employees as a condition of employment. Understanding this, it becomes obvious that they are joint assets earned during the marital period but not available as income to the couple until the future. It really equates to the parties having set aside a portion of their income for their retirement.

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