“[A]n employee’s pension interest is a contractual right to deferred compensation, and thus “property” In re Marriage of Hunt, 397 NE 2d 511 – Ill: Appellate Court, 1st Dist. 1979 For a qualified deferred compensation plan, this division is easy because ERISA requires that the plan itself provide for a mechanism to accurately and fairly divide a qualified deferred compensation plan which they administer. [read post]