91 Ohio App. 3d 248 - Smith v. Smith’s Empirical Analysis
1993
Citation profile
14
cited by 14 later decisions
2
states following
November 2005
most recently cited
14 state decisions
Relationships
Relies on Blakemore v. Blakemore · Kunkle v. Kunkle · Hoyt v. Hoyt · 70 Ohio App. 3d 738 - Connolly v. Connolly
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Social security, while not a divisible marital asset, must be considered when equitably allocating pension benefits. This is particularly important in the division of a PERS [Public Employment Retirement System] account. For, in general, participation in PERS exempts an employee from taxes imposed by the Federal Insurance Contributions Act ... and the Social Security Act.... While a public employee is not subject to social security taxes, neither does a public employee build credit in the social security program during his tenure in exempt public service. .. . Under the circumstances, an equitable distribution of pension benefits can be accomplished by offsetting plaintiff's potential social security monthly benefit against defendant's potential PERS monthly benefit and equitably apportioning the balance of the PERS monthly benefit between the parties.”
1 later decision quote this exact passage“... It is improper directly to offset the present value of one party's pension benefit by the present day value of the opposing party's social security benefits.... The appropriate method to consider the impact of social security benefits is to determine the monthly benefit the social security recipient will receive upon retirement. [emphasis added].”
1 later decision quote this exact passage“When considering a fair and equitable distribution of pension or retirement benefits in a divorce, the trial court must apply its discretion based upon the circumstances of the case, the status of the parties, the nature, terms and conditions of the pension or retirement plan, and the reasonableness of the result.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.