| Do Bradshaw, Dixon and Moore do reports for offsetting? |
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Yes. The CETV for a defined benefit pension is not an appropriate valuation for 6 reasons. Three of these reasons also apply to CEBs for pension in payment. We produce Valuation Reports that show the appropriate value of the pensions to be used in divorce. As our appropriate values are normally higher than CETVs it is normally the spouse of the main pension holder that pushes for the use of appropriate values rather than CETVs. Our Offset Report provides an objective adjustment to the pension values to allow for tax and/or the importance of cash to the two parties (sometimes known as "discounting").
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