The Attorney General asked the Institute to study the division of pensions in the event of marriage breakdown with a view to proposing statutory guidelines to be used by the Court. This report provides tentative proposals that were followed up and solidified in the final report relating to pension plans registered under the Pension Benefits Act (Alberta), a number of Alberta public sector pension plans, and non-Alberta pension plans under which Alberta law will be applied to Alberta employees. The proposals are to provide additional methods of division and to make existing methods less costly and more efficient while protecting third-party interests in a pension fund. Some recommendations are that the Court of Queen’s Bench would have the power to divide a pension benefit or its value. In the case of valuation and accounting, the pension plan would pay out the non-employee spouse’s share of the value of the pension benefit. In the case of valuation and division, the pension plan would pay out the non-employee spouse’s share of the value of the pension benefit. If there is a division of proceeds any money paid out by the pension fund, as and when paid, would be divided between the spouses. Methods for the valuation of pension for the valuation and accounting method and for the valuation and division method are outlined as well as regulations for the benefit plans.