Many Americans have jobs that offer various forms of post-retirement benefits, including health care benefits, accumulated sick leave and paid time off benefits. Several states have addressed the valuable economic rights to these assets that were created during the marriage from such employment arrangements. Many states allow for specific valuation and division of the economic value of such assets in both equitable distribution and community property division. Other states decline to recognize such rights. To date, there are no Pennsylvania appellate court opinions regarding the valuation and divisibility, or even consideration of, such economic rights in the context of the equitable distribution of a marital estate.
Numerous employers in Pennsylvania—some of the largest, in fact—offer their employees post-retirement benefits, or PRBs. These employers span both the private and public sector and include, among others, government and educational institutions, medical institutions and financial service organizations.
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