CALIFORNIA FAMILY LAW
...Employment Benefits-Pension/Disability
......Valuation of Retirement Benefits
.........Defined Contribution Plans
2 Cards On This Topic:

Value of c/p interest in defined contribution plans is amount of contributions during marriage, plus accruals thereon. Expert testimony is not required.

Profit-sharing plan valued as of date of separation, plus increases attributable to assets then in account. Postseparation contributions are s/p.