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Pension Valuation

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Notes on the use of Bradshaw Dixon & Moore's Express Pension Valuation (EPV) for cases under Scottish Law
How to decide whether you should consider doing independent actuarial valuation of a pension.
This short document provides examples of how much a CETV can undervalue a pension based on the pension type, e.g. NHS or armed forces etc.
After an extensive consultation process, the calculation basis for Cash Equivalent TransferValues (CETVs) for final-salary pension schemes is changing. The new basis is due to comeinto effect in April 2008, but this does not mean that thereafter CETVs will always produce afair value for dealing w...
The CETV (cash equivalent transfer value) is the most widely used valuation method for pensions. But there are some circumstances when the CETV is not the most appropriate method and where it may significantly undervalue a pension.
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There is some argument about whether pension accumulated prior to the marriage should be included or excluded (that’s one for the lawyers). If the outcome will definitely be a pension sharing or attachment order, then there is a good argument for not spending good money calculating whether...
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