Offset Method
Under the approach for valuing a pension, the trial court may, upon determination of the present value of the pension benefits, award the value of the benefit to the employee spouse and offset that award with other marital property of similar value.
The immediate offset approach is best used when there is sufficient actuarial evidence to determine the present value of the pension, when the employee spouse is close to retirement age, and when there is sufficient marital property to allow an offset.
