One of the most difficult aspects of pension sharing orders is calculating how much a pension is worth. CEs do not always reflect the real value of a pension. Only in some cases is it appropriate to share pensions according only to their CE and without the assistance of a pension’s expert, for example, where all pensions are Defined Contribution schemes with no guarantees and the parties are of a similar age and there are no complicating features.  CE’s of Defined Benefit and public sector schemes are often a poor reflection of their true value (or benefits) for the purposes of divorce.  It means the true benefits or income that are available from those pension schemes can vary widely from what their CE values alone might otherwise suggest.