This article discusses how the thinking on the remedy of offsetting of pension rights has emerged over time, and introduces the ‘Galbraith Tables’, being the authors’ attempt to produce transparent and accessible published tables that are suitable for the valuation of pension rights for such offsetting purposes, and without the instruction of a Pension on Divorce Expert (PODE).1 It discusses some of the issues faced when seeking to compare pension rights with non-pension financial assets, and illustrates that even where consistent assumptions are used, a myriad of valuation figures may still emerge.
This article first appeared in Finanacial Remedies Journal in april 2022. To read the article, click here.
