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Onbillike gevolge voortspruitend uit die verdeling van die pensioenbelang uit hoofde van die Wysigingswet op Egskeiding 7 van 1989

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dc.contributor.advisor Robinson JA, Prof en
dc.contributor.author Genis EDG en
dc.date.accessioned 2016-09-22T07:16:57Z
dc.date.available 2016-09-22T07:16:57Z
dc.date.created 1998 en
dc.date.submitted 2000 en
dc.identifier.uri http://hdl.handle.net/20.500.11892/10618
dc.description.abstract In this contribution the current statutory provisions concerning the sharing of a spouse's pension interest at divorce is considered. At the divorce of the spouses, the accounting of pension interest accumulated by a spouse during marriage is governed by the Divorce Act. The current position entails that the pension benefits of a spouse are included as part of the total estate of the spouse that should be considered by a divorce court for division of the property of the spouses. It deems a spouses pension interest as part of the spouse's assets. This presupposes that pension interests are put on a par with other property rights or entitlements when determining the settlement benefits of a spouse in the case of divorce. Due to the definition of a pension interest in the act, only the value of the contribution paid by the member personally is considered, and the value of any contribution by his or her employer is for instance not accounted in the valuation of his pension interest. Any interest that has been recorded against the benefit for the advantage of the member is also ignored. If the court rules that the non-members share will be paid when the member receives the payment from the fund (as is mostly the case), no note is taken of any interest to be paid on the benefits in the meantime, notwithstanding the fact that inflation will erode the value of the benefit. The result is a meager solatium for the non-member at divorce. Immediate payment, on the other hand, would adversely affect the member spouses liquidity. Current legislation also prejudices the member spouse when determining the tax liability on pension benefits received, since the member spouse is taxed on the full benefit and not only on the portion he/she actually receives. Although the legislature acted fairly promptly to suggestions for the rectification of these problem areas in 1989, it is time to consider a more thorough amendment of this branch of the law. In principle, pension benefits should be divided between married couples because of the marriage, not because of the eventual divorce. en
dc.language Afrikaans en
dc.subject Law en
dc.subject Private law (general)/Roman Dutch law en
dc.title Onbillike gevolge voortspruitend uit die verdeling van die pensioenbelang uit hoofde van die Wysigingswet op Egskeiding 7 van 1989 en
dc.type Masters degree en
dc.description.degree LLM en

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