With regard to the arbitration cases filed against the government, the head of the state-run body expected the government will lose all of them, after adjusting the number of tax exemptions and after-tax values
EXHIBIT 4 Alternate IRA After-tax Values in the Future, with No Estate Enhancement Plan Years Rate of Return 3% 6% 9% 25 $523,114 $1,072,968 $2,155,770 35 $703,466 $1,921,522 $5,103,492
Exhibit 4 shows the IRA after-tax value at different assumed rates of return.
The general results are applicable to all jurisdictions that recognize after-tax values of marital assets.
The Pension Adjustment Factor PAF is merely the fraction by which the value of the non-pension assets must be multiplied so that the future after-tax values of both investments are equal:
As before, the Pension Adjustment Factor PAF is the fraction by which the value of non-pension assets must be multiplied so that the future after-tax values of both investments are equal:
Insofar as pension assets are taxable upon withdrawal, the current after-tax value of the pension assets will typically be less than $100,000, in which case an equitable (after-tax) distribution of the marital estate might give one party the entire pension as well as some of the non-pension assets.
b], the after-tax value of this investment at the end of n years will be
Exhibit 1 at right provides the after-tax values
and returns for a trader, all of whose capital gains are taxed as ordinary income.