Valuation of benefits

Valuation of benefits varies according to the type of plan:

  • defined contribution plans or simplified pension plans
  • defined benefit plans

The Regulation respecting supplemental pension plans makes provision for a very specific method of valuating benefits in their entirety and the portion of benefits accrued during marriage.


Valuation of benefits for the purposes of partition of the family patrimony

The Civil Code specifies the mandatory valuation rules that must be followed, which means that a judge cannot decide to calculate the value of benefits using another method (no matter what the reason).

As a result, the value of benefits that are part of the family patrimony represents the value accumulated during the marriage, as indicated in the statement of benefits for the purposes of partition.


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