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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 ...

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