The Creveling MacLennan Company
Services
Pension Appraisal
Pension appraisals are the primary service we provide for our clients. We have prepared thousands of pension appraisals over the many years our team has been in practice. We have experience with Oregon PERS, Washington DRS, CalPERS and CalSTRS, other state PERS systems, FERS, CSRS, military, union, and private employer plans.
Shared Interest Division Analysis
Shared interest divisions are required for pensions that are in payout status. Shared interest divisions are also required for all FERS, CSRS, and military pensions, even if they are not in payout status. Although it is not widely acknowledged or understood, shared interest divisions require actuarial analysis in order to equally divide the marital portion of the pension. The Creveling MacLennan Company has extensive experience in actuarial analysis for shared interest divisions.
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Expert Witness Testimony
David MacLennan provides expert witness testimony in both divorce-related trials and pension plan related litigation. The experience, professional standing, and intellectual depth David possesses makes him an extremely effective expert witness. David provides both telephone testimony and in-person testimony.
Actuarial Analysis of Trusts and Estates
The Creveling MacLennan Company can provide actuarial analysis of trusts and estates with multiple lives, for divorce purposes and for tax purposes. This analysis is sometimes referred to as "income and remainder" calculations.
Pension and Actuarial Related Litigation Support
The Creveling MacLennan Company has provided litigation support and expert witness testimony in employment litigation to determine the value of lost wages, pension benefits, and other benefits. We have also provided litigation support in Oregon's most recent major lawsuit between public employee unions and the state pension system (Moro v. Oregon).
Marital Share Analysis
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Although the marital or community share of a pension is normally a legal matter, the Creveling MacLennan Company can provide insight into various approaches and their logical and mathematical implications. The Time Rule, the most common method, can be inappropriate due to benefit formulas that are not directly related to time, or a prior award due to earlier divorce, or other circumstances. We are also very familiar with Oregon case law with respect to the marital share of a pension.