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Theodore K. Long, Jr. President In 1989 Mr. Long formed Pension Appraisers, Inc. Since then, Mr. Long has determined the present value for equitable distribution purposes of over 10,000 pensions, and has assisted in drafting over 2,500 domestic relations orders. Mr. Long has also performed hundreds of analyses relative to structured settlement proposals, and survivor benefits for estate tax purposes. He has worked with all types of plans, including qualified plans which fall under the rules and regulations of the Employee Retirement Income Security Act (ERISA) as well as non-qualified plans, state and local governmental plans, the Military Retirement System, both the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS), and the Railroad Retirement System. Mr. Long has testified before the court as an expert witness regarding issues of valuing and dividing defined pension benefits in excess of 150 times since 1989. He has also lectured to numerous Bar Associations regarding the valuation process. Education:
Court Testimony:
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