NJSBA Family Law Section

 View Only

Q re Valuation of NJPERS Plan - which interest rate?

  • 1.  Q re Valuation of NJPERS Plan - which interest rate?

    Posted 12-04-2014 11:40 AM

    I have run into an issue regarding the valuation of my client's PERS pension - specifically which interest rate should be used to determine the present cash value of his NJ pension plan.   

    The statutory rate for the plan is 7.9%. The present cash value of the plan assuming 7.9% is significantly less than the valuation utilizing the 30 YTB rate of 3.33%.  The difference in value and dispute over which interest rate assumption is appropriate has caused a major road block in an otherwise straightforward and resolvable matter. It's a game changer.

    Has anyone else run into this? Is there any authority with regard to which interest rate assumption should be applied to a valuation of a PERS pension for equitable distribution? 

    I would hate to see this devolve into dueling experts.

    Any input would be very much appreciated.



    -------------------------------------------
    Carolyn Hand Esq.
    Denville NJ
    (973)537-1700
    -------------------------------------------