Is a pro rata method of valuation the most equitably valued pension scheme?
Ontario, Canada
The following excerpt is from Vangroenigen v. Vangroenigen, 2005 CanLII 38896 (ON SC):
I have carefully considered the case of Best v. Best [1999] 2.S.C.R. 868 (S.C.C.) where a pro rata method of valuation was adopted by the court. This is the method of valuation which has been undertaken in this case. I find that in the circumstances this method of valuation is the method that values the pension most equitably.
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