Assessment Of The Defined Benefits Plan As Decided Upon By Legislation

The procedures listed in Section 3.007(a)-(b), that established the nature of a spouse’s defined benefit plan, has been repealed.  The new defined benefit plans set forth are of great importance due to the principle that was once set out in the cases of Berry v. Berry and Taggert v. Taggert.  In the case of Taggert v. Taggert, the Supreme Court ruled that when in a divorce, the community segment of retirement should be solely based upon the amount of time the two individuals were married during the accumulation of the retirement benefit. Also in Berry v. Berry, the Supreme Court held that the retirement benefits must be divided between the two individuals who were once married and its basis should be upon the value of the community’s interest when the divorce was final.  These two cases are now the target reference used by the courts in dealing and deciding upon the nature of a defined benefits plan for certain individuals.

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