BDM's Offsetting Reports feature an objective adjustment to the pension values to allow for tax and/or the importance of cash to the two parties. This is also known as discounting or allowing for the utility value of money. The report, which combines actuarial methodology with cardinal utility theory, can be used with any type of pension, including money-purchase pensions. 

Our Offsetting Reports are in the same clear easy to use format as our pension sharing reports. An independent market-consistent valuation is made of each pension to ensure that all pensions are compared on a like-for-like basis.

Did you know that there are 6 reasons why a CETV is an inappropriate way to value a defined benefit pension for divorce, and 3 reasons why a CEB is inappropriate for pensions in payment?  It is also appropriate where the health of either party is worse than the average for their age.  The report meets full Court Expert Witness requirements and fees start at £630+VAT.