Helpful Hints
- (1) You can search the entire content of Dean’s by phrase or by individual words. Just type your keywords into the search box and then pull down the search icon on the right and choose the option you need: search by word or by phrase or reset the content.
- (2) Double click on a word in the content of a definition, and if the word is listed as a keyword in Dean’s, it will look that word up.
- (3) You can use the search function to help jump the scrolling function. Simply type the first 2-3 letters into the search box then hit enter on your keyboard and the scroll will go to those Keywords that begin with those letters and allow you to scroll from there.
Pro rata apportionment is used to determine community shares while the benefits are earned during community status. A defined benefit plan is one where the employ makes no contributions and benefits are earned for time on the job. Thus, time apportionments are used. A defined contribution plan is where accounts are kept for each employee and periodic contributions are made by the employee along with employer contributions with earnings on investments determined. Under a defined contribution plan, a time value determination of contributions must be made. A money apportionment is when yearly contributions and then yearly earnings for each estate can be determined to calculate the shares of each estate. Some courts use time apportionments for defined contribution plans under the theory that less money is put in early on and more money is put into the plan in later years as earnings increase. Non-vested benefits create serious problems on division. At first, the courts held such benefits as mere expectancies but those cases were overturned. Some courts value such benefits and divide them on divorce and others merely retain jurisdiction to supervise such payments when and if they become vested. Under the cash out method, the entire community ...
