Re:Solicitors and CETV values

My imminent divorce will involve the splitting of my substantial, final salary pension plan. My stbx & I are proceeding with an excellent mediator, but I am aware that the pension needs to be approached professionally to make sure that the best possible solution is chosen.
From Divorcelawyer & Maggie's excellent posts I understand the minimum appropriate professional is a G-60 qualified IFA for financial advice, together with Mediator/solicitor for legal advice?
Is there a recommended resource (Resolution website?) for finding a G-60 IFA.

A pension CETV represnts a fund accumulated from un-taxed income. Tax is liable on the future income. The equity of the FMH represnts accumulated value from taxed income. Is this one of the accepted reasons why a CETV may be downrated when offsetting against other assets?

Kalamari

Resolution does not publish details of their accredited IFAs on the public area of their site although the information is available to members and affiliates. We are not a firm of IFAs but I am personally a Resolution affiliate member and can access the list of 100 IFAs of which about 80% are recorded as accredited. If you send me a Wikivorce Private Message with details of your nearest main town or city I would be happy to respond with details of Resolution accredited IFAs in the area.

Your suggestion regarding the taxation of pensions and why their value is downgraded has some validity. However, I suggest that the argument is somewhat flawed. A final salary pension is an asset of different quality to a marital home. The pension will have some form of guaranteed indexation, whereas the value of the home is subject to property market fluctuations. Arguably, the home can be liquidated and it could therefore be equated with a cash asset, but in most cases, you still need to house the occupants.

A final salary pension cannot be liquidated in the way a house can, but on retirement, it is possible to take up to 25% tax-free. The extent to which the pension income is then taxable depends upon the personal circumstances of the pensioner. The family home is actually a special class of asset and from a tax perspective on disposal it is treated differently to other assets and investments. I appreciate that yours is a final salary pension, but if it were a money purchase arrangement, then growth within the pension fund would not be subject to tax. It could be argued that a CETV should be upgraded compared to all other assets with the exception of the family home.