I also accept the applicant’s evidence that both the parties intended to retire early and I inferred from the evidence of the respondent that at the time just prior to the separation that this retirement was part of the parties intended plan. Obviously, since the separation the respondent now believes that he will retire at a later point. In Best v. Best, the determination of the retirement date is the evidence of the parties prior to the parties’ separation. This determination is fixed as a matter of law even though an eventual separation can make it virtually impossible to retire as a result of the potential significant net pension value of any of the spouses.
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