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Case study

Count it one way, he owed her 43% of his pension. Count it another, she owed him.

How the same two pensions, in the same report, produced opposite answers, and why the fair one was neither party's first guess.

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General information, not advice on your own case.

Based on a real case. The details have been anonymised and some figures rounded, so that no one involved can be identified.

The situation

A husband and wife in their fifties, divorcing after a marriage of around fifteen years. He had a large private-sector final-salary pension, but almost all of it was built up before they met. She had been steadily building a public-sector pension throughout the marriage. He was the older of the two and the lower earner, and he needed his pension to provide his own retirement income.

The obvious answer

He has the far bigger pension, so he should share a chunk of it with her. The expert's report duly led with a figure: to equalise the value of their pensions, he should transfer about 43% of his pension across to her.

What happened

The same report, read past the headline, contained the opposite answer. A pension built up before a marriage is treated very differently from one built up during it, and here the two histories were mirror images: almost all of his pension predated the marriage, while almost all of hers was earned inside it. So which spouse was the "richer" depended entirely on what you chose to count. Count everything, and he was far ahead, so he paid her. Count only what each had actually built during the marriage, and she was ahead, so she paid him. The direction of the transfer reversed.

The same two pensions, two opposite answers Scenario one, counting the whole pension: 43 per cent of the husband pension passes to the wife to equalise value. Scenario two, counting only the marriage: about 10 per cent of the wife pension passes to the husband. CASE STUDY ยท THE SAME TWO PENSIONS Count it one way, he owed her. Count it the other, she owed him. He: a large private-sector final-salary pension, almost all of it built up before the marriage. She: a public-sector pension, built up during the marriage. The same expert report gave two opposite answers. 1 Count the whole pension all service, before and during the marriage HUSBAND the far bigger pension overall WIFE receives the share 43% of his pension to equalise value 2 Count only the marriage what each actually built up while married HUSBAND receives the share WIFE the bigger pension built during the marriage about 10% of her pension to equalise value The transfer value alone cannot tell you which. Whether a pension built before the marriage counts, and whether you equalise the cash value or the retirement income, can decide not just the size of the share but who pays whom. PODE.expert
How the same two pensions reverse the direction of the transfer depending on what is counted. Tap or click to open it full size.

And even the "equalise the value" answer flattered to deceive: a pound of his pension and a pound of hers did not buy the same retirement income. Equalising the cash value would have left him, the older and lower-earning one, on little more than half her income.

The number

On one basis, he owed her 43% of his pension. On another, she owed him. Same two pensions, same couple, same report.

What it cost

Taken at face value, the 43% headline would have stripped the older, lower-earning spouse of nearly half a pension he had built almost entirely before the marriage, and still left him on little more than half his ex-wife's retirement income. On the basis that actually fitted the case, the fair transfer shrank towards nothing, or ran the other way. "Equal", taken from the front page, would have been badly unfair.

The lesson

"Equal" is not a single number. It changes with what you count, the whole pension or only the part built during the marriage, and with what you equalise, the cash value or the retirement income. Those choices can even decide who pays whom. A transfer value on a statement tells you none of it.

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