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so Im here today with Tracy Kendall from survey divorce and I thought I would ask her to come on out and talk about a common topic nowadays of divorce and what I often see through divorce is when the division of assets are happening once both get solved and another Rose is entitled to the pension what do you do to make sure that this can be equalized because I hope that it is not taxable well a pension is the way taxable income levels well the big thing that we do is we lecture the division about debt so when were looking at the health tip the health is worth a half million dollars and pension or a half a million dollars is actually not equal so we need to match dollar-for-dollar so we need to actually consider the tax consequences when that oneself is going to collect the pension down the road so that half a million dollar pension is no longer half a million dollars so we need to look at what their tax bracket is so if their tax bracket is around 130 percent we actually need to dedu