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Breaking Up (the Pension) Is Hard to Do
SquaredAway Blog, by the Center for Retirement Research at Boston CollegeLink to more items from this source
Feb. 17, 2015
"The following methods for splitting a pension 50/50 have strikingly different outcomes for the participant in the pension plan and for his or her former spouse: Defined contribution plans: Tracing assets ... Subtraction ... Coverture ... Defined benefit plans: Dividing benefit payments ... Carve-out ... Value and offset."

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