The Colorado PERA retirement benefit and pension plans such as FERS should be valued as of their date of Decree liquidation value or accrual.
In most cases, the Alternate Payee is using an improper inflated valuation as a means to disclaim a QDRO assignment of a pension plan or the Colorado PERA retirement benefit because that assignment has little value.
The typical approach is to ask the Court to substitute real estate equity or other after-tax assets which have an immediate value in place of the QDRO or DRO assignment.
If there are insufficient marital assets other than the QDRO assignment, then the request to the Court is for an order which requires the retirement plan Participant to liquidate the inflated value of the assignment with monthly payments for life.