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Florida Law - What is the "Marital Portion" of a Defined Benefit Pension Plan? The marital portion of the pension plan is the portion that accrued during the marriage. There is no one formula for computing this amount. It may be computed as the present value at the separation minus the present value when the marriage started. Or it may be computed as the present value at separation * (# years married and employed up to separation / # years employed up to earliest retirement date). Cases: Parker (1992) 610 So2d 719 (court should have awarded husband his pre-marital interest in his pension plan, plus income earned on that amount). Levitt (1991) 592 So2d 253 (court should have calculated percent of retirement plan as it was at the end of the marriage, 12% vested, worth $26,166, not as it would have been had husband been 100% vested, worth $218,053; wife collected half that value, or $13,083, instead of $109,026).
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