Does my client need a PODE report?
Pension treatment in divorce has evolved significantly.
With the publication of PAG2 guidance and increased judicial scrutiny, the question is no longer whether pensions should be considered, but whether they have been considered properly.
So how do you determine whether your client requires a PODE report?
When expert pension evidence is likely required
You should strongly consider instructing a PODE specialist pension divorce report where:
There is a Defined Benefit (final salary) pension
There are multiple pensions across different scheme types
Pension values are materially unequal
Offsetting is being proposed
Retirement ages differ significantly
The court has directed expert evidence
There is any dispute over pension value or division
In these cases, reliance on CEV figures alone is rarely sufficient.
A properly prepared pension sharing report provides defensible, court-ready analysis aligned with PAG2 expectations.
When a full report may not be proportionate
Not every case requires full expert modelling. A more streamlined approach (such as a PODE Lite report) may be proportionate where:
All pensions are Defined Contribution schemes
Pension values are modest
There is broad agreement between parties
There is no proposed offsetting
The matter is progressing by consent
The key is proportionality, without compromising fairness.
The risk of getting it wrong.
Pensions are frequently the second largest asset in the matrimonial pot. Improper handling can result in:
Unfair retirement outcomes
Consent orders vulnerable to challenge
Professional risk exposure
Client dissatisfaction at retirement
A settlement that appears equal on headline figures may produce materially unequal retirement income.
The purpose of a PODE report is not to complicate proceedings - it is to reduce risk and provide clarity.
Pension Offset vs Sharing - when modelling becomes essential
Where offsetting is proposed, expert modelling is particularly important.
A property valuation and a CEV do not represent equivalent assets. Taxation, growth assumptions, and income sustainability must be considered.
This is where a specialist report adds measurable value.
An easy, quick and practical way to assess the need.
Rather than relying on instinct or precedent, we’ve developed a short professional scorecard to help determine:
Whether a full PODE report is required
Whether a PODE Lite report is proportionate
Or whether expert input is unlikely to be necessary
It takes a few minutes and provides structured clarity.