Yes. A pension is generally property for equalization purposes. Pension rights accumulatedduring marriage can form a significant part of net family property.Pension issues may include: valuing the pension as of the valuation date; distinguishing pre-marriage and post-separation accrual; determining whether the pension is defined benefit or defined contribution; tax treatment; survivor benefits; division at source where available; offsetting the pension value against other assets; and whether expert pension valuation is required.Retirement accounts, pensions, and investments are commonly included in the property analysiswhere accumulated during marriage.