Generate Pension Report Create Account Log In How It Works Online Demo Sample Report Download Pension Form Print Pension Form QDRO Request Forms FREE Download Book Basics of Pensions In Depth Analysis Special Issues Actuarial Standards Sample Authorizations Pension FAQs QDRO FAQs Glossary Join Our Mailing List About Our Company About Our Analysts Contact Us Phone Consultations Our Fee Schedule Testimony Your Privacy Security Terms of Use Customer Support	Methods of Determining the Present Value of Defined Benefit Plans Pension Appraisers, Inc. offers two methods of determining the present value of defined benefit pension plans for equitable distribution. Following is a brief description of the steps involved in each method. GATT Method (1.) Calculate the amount of the monthly pension benefit assuming the pension holder is at retirement age with a fully vested pension based upon compensation and plan provisions as of the date the marriage ended. (2.) The present value analysis of this monthly pension benefit is determined using Group Annuity Mortality Tables to gauge lifespan and the 30-Year Treasury Bill rate for discounting. (3.) The present value is reduced to account for the vesting status of the pension holder (if applicable). (4.) A coverture fraction is applied (if applicable based upon property model of the state which has jurisdiction over the divorce case). PBGC Actuarial and Mortality Table Method (1.) Calculate the amount of the monthly pension benefit assuming the pension holder is at retirement age with a fully vested pension based upon compensation and plan provisions as of the date the marriage ended. (2.) The present value analysis of this monthly pension benefit is determined using Group Annuity Mortality Tables to gauge lifespan and the Pension Benefit Guaranty Corporation interest rates for discounting. (3.) The present value is reduced to account for the vesting status of the pension holder (if applicable). (4.) A coverture fraction is applied (if applicable based upon property model of the state which has jurisdiction over the divorce case). Return to In Depth Analysis

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