Percentage Interest
In a divorce proceeding, valuation of marital property is necessary in order to reach a just apportionment except where the parties are awarded percentage interests in a particular item.
Where it is difficult to place a present value on the pension or profit sharing interest due to uncertainties or it is impractical or impossible to award sufficient offsetting marital property to the non-employee spouse, then the trial court in its discretion may award each spouse an appropriate percentage of the pension to be paid if, as, and when the pension becomes payable.
