In re the Marriage of: Sharon and Frank Taylor ( 2017 )


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  •                                                                            FILED
    APRIL 11, 2017
    In the Office of the Clerk of Court
    WA State Court of Appeals, Division Ill
    IN THE COURT OF APPEALS OF THE STATE OF WASHINGTON
    DIVISION THREE
    In the Matter of the Marriage of             )
    )        No. 33878-9-111
    SHARON TAYLOR,                               )
    )
    Appellant,               )
    )
    V.                                    )        UNPUBLISHED OPINION
    )
    FRANK TAYLOR,                                )
    )
    Respondent.              )
    FEARING, C.J. -   Sharon Radovich, formerly Sharon Taylor, appeals an order
    clarifying the distribution of her former husband's retirement benefit. Frank Taylor and
    she maintained their matrimony for thirteen years while he worked for the Douglas
    County Public Utility District (PUD). Dissolution ended their union in 1985, but Taylor
    continued to work at the PUD until 2014. The divorce decree awarded Radovich "[o]ne
    half of Respondent's [Frank Taylor's] retirement benefits for 13 years." Clerk's Papers
    (CP) at 13.
    No. 33878-9-111
    In re Marriage of Taylor
    At Frank Taylor's request, the trial court granted Radovich payment for the rest of
    her life based on the monthly retirement benefit that Taylor would have garnered if he
    only worked thirteen years with the Douglas County PUD. Radovich sought distribution
    of half of the amount Frank Taylor receives from the Department of Retirement Systems
    (DRS) over thirteen years during the first thirteen years of Taylor's retirement. We
    disagree with both parties and award Radovich recovery based on Court of Appeals
    precedent. We divide the number thirteen by the number of years Taylor worked at the
    PUD, divide the remainder by two, and multiply that remainder by Taylor's monthly
    retirement benefits.
    FACTS
    Sharon Radovich and Frank Taylor married on July 6, 1962. On November 2,
    1970, Frank enrolled in the Public Employees Retirement System, Plan 1 (hereafter
    "PERS l ") through his work for Douglas County Public Utility District. While Frank
    still worked at the utility district, the Taylors separated on October 1, 1983.
    On July 3, 1984, Sharon Radovich petitioned the superior court to dissolve the
    couple's irretrievably broken union. The petition, acknowledged by Taylor and
    Radovich, provided:
    We have agreed that our property will be divided as follows:
    1. Home to Respondent [Frank Taylor], with a $11,250 lein [sic] to
    Petitioner [Sharon Radovich] which shall become due upon sale of said
    home or in 10 years, whichever occurs first.
    2
    No. 33878-9-III
    In re Marriage of Taylor
    2. Household goods of furniture, half to Respondent and half to
    Petitioner.
    3. Retirement Benefits, Douglas County P.U.D. Half to Petitioner
    for 13 years after Respondent retires.
    CP at 3. The Taylors did not enter a written separation agreement, and neither hired an
    attorney for the divorce.
    The superior court entered a dissolution decree on May 21, 1985. The decree
    provided:
    (7) PETITIONER'S PROPERTY. The following property is the
    sole and separate property of the Petitioner; (use legal descriptions for real
    estate).
    1. 1978 Chevy Pickup
    2. One half of Respondents retirement benefits for 13 years
    3. One half of furniture and household goods.
    4. $8,000 dollars, which is half of agreed upon equity in home at the
    time of separation. Respondent agrees to pay Petitioner this amount within
    ten years of separation, or upon sale of home. This property is legally
    described as follows Lot 24 S.E. Alta Lake Golf Course. 1981 Homette
    Mobil [sic] Home.
    (8) RESPONDENT'S PROPERTY. The following property is the
    sole and separate property of the Respondent; (use legal descriptions for
    real estate).
    1. 1981 Monte Carlo
    2. One half of household furniture and goods.
    3. All money from sale of home after $8,000 has been paid to
    petitioner.
    4. Half of retirement benefits for 13 years and full amount after that
    period of time.
    CP at 13. We do not know who drafted the language addressing the distribution of Frank
    Taylor's retirement benefits.
    3
    No. 33878-9-III
    In re Marriage of Taylor
    In 2014, Frank Taylor, when nearing retirement, requested that DRS calculate
    Sharon Radovich' s portion of his retirement benefit as allocated by the dissolution
    decree. DRS responded by letter with the following computation:
    CONTRIBUTION INFORMATION
    •   Contributions earned as of 11/1/83                          $22,364.57
    •   Assets in account subject to a Property Division            $22,364.57
    MONTHLY BENEFIT INFORMATION
    The calculation of monthly retirement benefit is based on the
    retirement benefit earned only from 11/2/70 to 11/1/83 and assumes you
    terminated service at that time, leaving the account balance to accrue a
    future retirement benefit at age 60.
    •   Service credit earned from 11/2/70 to 11/1/83          156 months
    •   AFC earned from 11/1/81 to 10/31/83                    $3,024.20
    •   Estimated benefit amount = 2 °/o x 156 x $3,024.20 + 12 = $788.40
    per mo.
    CP at 70. AFC means average final compensation. We do not know why DRS gauged
    the benefit on the assumption Taylor would retire at age sixty. We do not know the
    source of the two percent figure, but assume that figure is standard in determining PERS
    1 retirement benefits. We have performed the same calculation performed by DRS and
    arrive at $786.29, not $788.40.
    Although not relevant to resolution of this appeal, the parties in their briefs
    mention the current value of half of Frank Taylor's contributions to PERS 1 through the
    date of separation. Half the contributions from the first 13 years equals $11,182.29.
    4
    No. 33878-9-III
    In re Marriage of Taylor
    Frank Taylor retired from the Douglas County Public Utility District on December
    31, 2014, thirty-one years after the separation and divorce. PERS 1 commenced paying
    Taylor a gross monthly benefit of $6,743.42. DRS refused to issue retirement benefits to
    Sharon Radovich until DRS received a court order with language acceptable to it.
    PROCEDURE
    On June 3, 2015, Sharon Radovich filed a motion for entry of an amended
    property division, under which she sought an award of retirement benefits. We consider
    her motion to seek clarification of the 1985 marriage dissolution decree. Radovich
    proposed that she receive half of Frank Taylor's monthly retirement benefits during the
    thirteen years following his retirement. She first calculated this amount at $4,081.98 per
    month. She later reduced the amount to $3,371.71 per month, one-half of Frank Taylor's
    gross monthly payment of $6,743.42. Sharon Radovich's calculation gives her the
    benefit of Taylor's higher average final compensation as the result of working an
    additional thirty-one years after the separation and divorce. Frank contested this amount
    and cross moved for a clarification of the award of retirement benefits. Frank proposed
    an order awarding Radovich an amount consistent with the DRS calculation. This
    amount is $394.20 per month.
    The trial court conducted two hearings. At each hearing, the parties provided their
    respective proposed findings of fact and conclusions of law supported by affidavits in
    which each declared his or her intent when entering the divorce decree. After the second
    5
    No. 33878-9-111
    In re Marriage of Taylor
    hearing, the trial court adopted Frank Taylor's position that Sharon Radovich receive
    $394.20 per month and entered findings of fact and conclusions of law consistent with
    this ruling. The findings and conclusions included:
    FINDINGS OF FACT
    FF-13. The number "13" [in terms of years] is used twice in the
    decree. The number "13" and the reference to it twice in the decree is
    important because it gives the Court a context, a basis for saying that there
    is no ambiguity. The number "13" and the reference to it twice is really
    helpful and a reason why the Court can say that the Decree is unambiguous
    on its face. The number reflects that Mr. Taylor worked for a state entity
    and contributed to the state retirement system for a period of 13 years while
    married to Ms. Radovich and before they separated.
    FF-14B. The court is considering the four corners of the decree and
    is interpreting the same with consideration of parol or extrinsic evidence.
    FF-15. Both parties made a conscious decision that the award would
    be based on Mr. Taylor's contributions of community property, his income,
    for 13 years that he was working and they further decided that, after they
    were divorced, any of his contributions to the retirement would be his. The
    references to 13 years are based on those contributions of marital income to
    Mr. Taylor's retirement account.
    FF-18. Contributions to the retirement account made after the
    parties separated were the separate property of Mr. Taylor not Ms.
    Radovich.
    FF-19. Ms. Radovich waited 31 years for disbursement from Mr.
    Taylor's retirement account.
    FF-20. The Department of Retirement Systems determined the
    value of the retirement account as of the date the parties separated and also
    at the date Mr. Taylor retired. The value of Ms. Radovich's portion of Mr.
    Taylor's account increased from the date of separation to the date of Mr.
    Taylor's retirement and such increase sufficiently compensated her for the
    payments delayed for 31 years.
    FF-21. To distribute one half of the total monthly benefits at the
    time of retirement to Ms. Radovich would result in a significantly
    6
    No. 33878-9-III
    In re Marriage of Taylor
    disproportionate distribution, which would not be a fair and equitable
    distribution of assets.
    FF-22. There is no ambiguity with regard to what the language in
    the decree indicates. There is room for interpretation, but there is no
    ambiguity.
    CONCLUSIONS OF LAW
    CL-1. The parties' assets and obligations must be distributed in a
    fair and equitable manner.
    CL-2. The award of retirement benefits in the decree of dissolution
    is not ambiguous. The award of the retirement benefits is a property
    settlement provision not subject to modification.
    CL-3. The Court is interpreting the decree as written and signed 30
    years ago.
    CL-4. The Court need not go beyond the four comers of the decree
    to interpret its meaning.
    CL-5. The intent of the parties was that they made a conscious
    decision to base Ms. Radovich's award on Mr. Taylor's contributions of
    community property, his income for the 13 years that he was working and
    married to Ms. Taylor (now Radovich).
    CL-6. The parties decided that any contributions Mr. Taylor made
    after they were separated would be his separate property and the court so
    concludes.
    CL-7. The sums Mr. Taylor contributed to the retirement account
    from the time of separation to the time of Mr. Taylor's retirement are the
    separate property of Mr. Taylor, and Ms. Radovich has no interest in those
    sums.
    NOTE: There is no CL-8.
    CL-9A. Compensation for the increase in value of the retirement
    benefits over the 30 years since the decree is captured in the increased value
    of the monthly payments calculated by DRS and comports with the ruling
    in In re the Marriage of Moore, 
    99 Wash. App. 144
    , 
    993 P.2d 271
    (Div. 3,
    1999).
    CL-9B. The basis of Ms. Radovich's property right to part of Mr.
    Taylor's retirement account is: her separate property and all of the interest
    that accrued on her separate property interest in Mr. Taylor's retirement
    7
    No. 33878-9-III
    In re Marriage of Taylor
    account. This comports with the ruling in In re the Marriage of Moore, 
    99 Wash. App. 144
    , 
    993 P.2d 271
    (Div. 3, 1999).
    CL-10. Ms. Radovich is entitled to, for a period of the rest of her
    life, one half of the benefits that result from contributions made from the
    marital community of Sharon Taylor and Frank Taylor during the 13 years
    that Mr. Taylor worked for the State of Washington entity to the
    Department of Retirement Systems, that resulted from the contributions
    made from the marital community of the Taylors.
    CL-11. The distribution of retirement funds is fair and equitable.
    CP at 201-04.
    LAW AND ANALYSIS
    Sharon Radovich appeals the trial court's decision and contends the trial court
    erred by adopting Frank Taylor's proposed order regarding distribution of Taylor's
    retirement benefits. She argues the trial court improperly considered the decree's effect,
    incorrectly interpreted Taylor and Radovich's divorce decree, and ignored dispositive
    case law supporting her proposed order. Taylor responds that the trial court did not abuse
    its discretion when considering extrinsic evidence to interpret the unambiguous divorce
    decree. According to Taylor, the trial court properly found all pension contributions he
    made after separation to be his separate property.
    Sharon Radovich and Frank Taylor asked the trial court to interpret a decades old
    dissolution decree. If a decree is ambiguous, a party may bring a declaratory judgment
    action to determine the parties' rights and liabilities. In re Marriage of Chavez, 80 Wn.
    App. 432,435,909 P.2d 314 (1996). When a judgment is ambiguous, a reviewing court
    seeks to ascertain the intention of the court entering the original decree by using general
    8
    No. 33878-9-111
    In re Marriage of Taylor
    rules of construction applicable to statutes, contracts and other writings. In re Marriage
    of Gimlett, 
    95 Wash. 2d 699
    , 704-05, 
    629 P.2d 450
    (1981). Normally, the court is limited to
    examining the provisions of the decree to resolve issues concerning its intended effect.
    In re Marriage 
    ofGimlett, 95 Wash. 2d at 705
    .
    According to the Washington Supreme Court, the clarification of a decree entails a
    question of law that an appeals court reviews de novo. State v. Campbell, 
    125 Wash. 2d 797
    , 800, 
    888 P.2d 1185
    (1995). Nevertheless, according to this court in In re Marriage
    of Moore, 
    99 Wash. App. 144
    ,146,
    993 P.2d 271
    (1999), we review a declaratory order
    clarifying a property division for abuse of discretion. We determine de novo review to
    control, since Supreme Court precedent supplants Court of Appeals rulings. Also, even
    under Court of Appeals jurisprudence, since clarification amounts to a question of law, de
    novo review prevails. Stone v. Southwest Suburban Sewer District, 
    116 Wash. App. 434
    ,
    438, 
    65 P.3d 1230
    (2003); Case v. Dundom, 
    115 Wash. App. 199
    , 201, 
    58 P.3d 919
    (2002).
    In In re Marriage of 
    Chavez, 80 Wash. App. at 435
    , this court reviewed de novo a trial
    court's decision clarifying pension award language in a dissolution decree. Because of
    the legal nature of the issue on appeal, we do not address the validity of the trial court's
    findings of fact and conclusions of law.
    The trial court ruled that the decree contained no ambiguity, but then, in part,
    relied on testimony as to the parties' intent when entering the decree. This ruling ignores
    the principles that the court only looks to the words in the decree to discern the earlier
    9
    No. 33878-9-111
    In re Marriage of Taylor
    court's intent, not the parties' intent. We do not know if the trial court would have ruled
    differently if the court followed the intent of the 1985 court rather than the parties. We
    recognize that the court entering the decree likely perfunctorily signed the decree without
    considering the import of its terms, since the parties drafted and agreed to the decree's
    language. Nevertheless, the law directs us to seek the court's intent. Therefore, we do
    not consider the declarations of Frank Taylor and Sharon Radovich.
    The 1985 divorce decree granted Sharon Radovich "one half of Respondent's
    retirement benefits for 13 years." CP at 13. In turn the decree awarded Frank Taylor
    "half of retirement benefits for 13 years and full amount after that period of time." CP at
    13. The decree does not indicate on what date those retirement benefits are calculated.
    i
    1    The decree does not state whether Sharon Radovich receives payments over thirteen
    I
    I
    I    years or whether the parties use the number thirteen as a factor in the calculation of the
    monthly benefits for the rest of Radovich's life. We discern three possible readings of
    I    the decree:
    I           1. Sharon Radovich receives one-half of the amount Frank Taylor receives from
    II   DRS over thirteen years, presumably during the first thirteen years of retirement. Under
    I    this reading, Radovich receives $3,371.71 per month for thirteen years after Taylor's
    I
    !
    ·
    retirement.
    I
    ~
    2. We determine the monthly amount that Frank Taylor would have garnered ifhe
    only worked thirteen years with the Douglas County PUD. We then distribute half of that
    10
    No. 33878-9-III
    In re Marriage of Taylor
    amount to Sharon Radovich each month. Under this interpretation, Radovich receives
    $394.20 per month for the rest of her life.
    3. We engage in this calculation: divide the number thirteen by the number of
    years Taylor worked at the PUD. Divide the remainder by half and then give that
    percentage of Frank Taylor's payments to Sharon Radovich. The calculation follows:
    13/44 x 1/2 = 13/88 = 14.77% of monthly amount of $6,743.42 = $996.19. Under this
    reading, Radovich receives $996.19 each month for the rest of her life.
    Sharon Radovich seeks an award consistent with the first calculation. Her
    interpretation would reform the language to read "for 13 years after Taylor retires,
    Radovich receives one half of his retirement benefits." Frank Taylor seeks an award
    consistent with the second computation, and the trial court agreed. Taylor asks that we
    insert language so it reads "one half of Taylor's retirement benefit contributions made
    during the last 13 years of marriage." Based on precedent, we adopt the third calculation.
    Pension and other retirement plans are deferred compensation and as such they are
    not mere expectancies but vested rights possessed by employees. Farver v. Department
    of Retirement Systems, 
    97 Wash. 2d 344
    , 346, 
    644 P.2d 1149
    (1982). A fundamental
    principle of community property law declares that, since both spouses participate in the
    community, both are entitled to share in its reward. Farver v Department ofRetirement
    
    Systems, 97 Wash. 2d at 346
    . Pension rights, as deferred compensation, constitute property
    rights subject to division by the court. In re Marriage of 
    Chavez, 80 Wash. App. at 436
    11
    No. 33878-9-111
    In re Marriage of Taylor
    (1996).
    The method used by courts to calculate the community share of a pension is by
    dividing the number of months of marriage by the total months of service and multiplying
    that by the monthly benefit at retirement. In re Marriage of 
    Chavez, 80 Wash. App. at 436
    (1996); In re Marriage ofBulicek, 
    59 Wash. App. 630
    ,639, 
    800 P.2d 394
    (1990); In re
    Marriage of Pea, 
    17 Wash. App. 728
    ,731,
    566 P.2d 212
    (1977). This calculation
    establishes the community portion of the total pension credits earned by the retiree. In re
    Marriage of 
    Chavez, 80 Wash. App. at 436
    . The court then divides the figure in two to
    finalize the amount awarded to the other spouse.
    Frank Taylor's method of calculation fails to note that his higher average financial
    compensation at the time of retirement resulted in part because of his labor during the
    marriage. In re Marriage 
    ofBulicek, 59 Wash. App. at 638
    ; In re Marriage ofPea, 17 Wn.
    App. at 731; In re Marriage of 
    Chavez, 80 Wash. App. at 437
    . The fact that a retiree's final
    pension is calculated on a salary that is unknown at the time the income is deferred is a
    normal and anticipated feature of a deferred compensation program. In re Marriage of
    
    Chavez, 80 Wash. App. at 437
    . The nonpensioner's pension share should be based on the
    pensioner's salary at the time of his retirement. In re Marriage of 
    Chavez, 80 Wash. App. at 437
    .
    The trial court principally relied on In re Marriage of Moore, 
    99 Wash. App. 144
    ,
    
    993 P.2d 271
    (1999). The question on appeal in Moore was whether the wife's award of
    12
    ,
    No. 33878-9-111
    In re Marriage of Taylor
    half of the community interest in a pension to be disbursed in the future created a
    property interest or a lien against the pension. We concluded that the award created a
    property interest such that the recipient was entitled to the disbursement value of her
    share at the time of distribution rather than its value at the time of the decree. We
    determine Moore to be consistent with In re Marriage of Pea, In re Marriage ofBulicek,
    In re Marriage of Chavez, and our ruling today.
    Attorney Fees
    Each party seeks an award of reasonable attorney fees and costs on appeal. Under
    RAP 18.l(a), this court may award a party recovery of reasonable attorney fees or
    expenses on review if applicable law grants a party such right. RCW 26.09 .140 allows
    the court to order a party to pay for the cost of maintaining the appeal and attorney fees in
    addition to statutory costs. The primary considerations in a fee award in dissolution
    actions are need and ability to pay as well as the general equity of the fee given
    disposition of the marital property. In re Marriage ofDavison, 112 Wn. App. 251,259,
    
    48 P.3d 358
    (2002).
    RAP 18. l(c) declares:
    Affidavit of Financial Need. In any action where applicable law
    mandates consideration of the financial resources of one or more parties
    regarding an award of attorney fees and expenses, each party must serve
    upon the other and file a financial affidavit no later than 10 days prior to the
    date the case is set for oral argument or consideration on the merits.
    13
    No. 33878-9-III
    In re Marriage of Taylor
    Neither party has filed a financial affidavit in compliance with RAP 18.l(c). Therefore,
    we deny each party an award. Since both parties prevail in part on appeal, we also deny
    costs to each party.
    CONCLUSION
    We remand to the trial court to enter an order directing payment to Sharon
    Radovich, from Frank Taylor's DRS retirement benefits, in the amount of $996.19 each
    month for the rest of her life.
    A majority of the panel has determined this opinion will not be printed in the
    Washington Appellate Reports, but it will be filed for public record pursuant to RCW
    2.06.040.
    I CONCUR:
    14
    No. 33878-9-111
    SIDDOWAY, J. (dissenting)-The majority opinion identifies three possible
    constructions of the pension division provisions of the parties' 1985 divorce decree and
    adopts the construction that neither party advanced, and that reflects an approach that
    (while now favored) was not embraced in a reported Washington decision until 1990-
    five years after the decree we are construing. I would affirm the trial court, which
    adopted a construction that was advanced by a party and is consistent with the law in
    1985.
    Two provisions of the parties' petition for divorce and decree are key. Section
    Vl(b) of the petition states:
    We have agreed that our property will be divided as follows:
    3. Retirement Benefits, Douglas County [Public Utility District
    (PUD)]. Half to Petitioner for 13 years after Respondent retires.
    i
    Clerk's Papers (CP) at 3. Sections 7 and 8 of the decree state:
    I            (7)    [WIFE'S] PROPERTY. The following property is the sole and
    separate property of the [Wife] ....
    I                   2. One half of Respondents retirement benefits for 13 years ....
    I
    l
    (8)    [HUSBAND'S] PROPERTY. The following property is the sole
    and separate property of the [Husband].
    I                   4. Half of retirement benefits for 13 years and full amount after that
    I            period of time.
    I
    t
    CP at 13.
    1                                                  1
    :
    1i
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    No. 33878-9-111
    In re Marriage of Taylor
    Mr. Taylor retired effective December 31, 2014. Although I did not find his
    retirement age in our record, we do know that Mr. Taylor and Ms. Radovich were
    married in July 1962, meaning that if he was 18 years old when he married, he retired at
    age 70. It is a reasonable inference that he retired at or near age 70.
    Ms. Radovich took the position that the import of the decree was that she was
    entitled to receive one-half of Mr. Taylor's $6,743.42 gross monthly retirement benefit
    for 13 years, and only after that would he receive his full retirement benefit. While that
    construction is literally consistent with the decree's language, it defies common sense.
    As the trial court found, "13" is understandable as a factor in determining the portion of
    Mr. Taylor's retirement benefit to which Ms. Radovich is entitled, since it is the number
    of years of the marriage during which contributiQns were made to the Public Employee's
    Retirement System, Plan 1 (PERS 1). It is completely arbitrary as a basis for how long
    she should receive half of his benefit after retirement, however. And based on Mr.
    Taylor's reasonable life expectancy, it would mean that although it could be decades after
    the separation and divorce before he took retirement (it turned out to be 31 years), he
    would have to afford her a full half of his retirement benefit for what could easily be most
    of his retired years. The trial court reasonably rejected Ms. Radovich's construction of
    the decree.
    Mr. Taylor took the position that the decree created a separate property interest in
    Ms. Radovich in one-half the value of his retirement benefits as of the time of
    2
    No. 33878-9-III
    In re Marriage of Taylor
    dissolution; in other words, the 13 years' worth of benefits earned at that time. He argued
    that this was an acceptable method of allocating retirement benefits as of 1985, as
    reflected in this court's decision in In re Marriage of Moore, 
    99 Wash. App. 144
    , 
    993 P.2d 271
    (1999).
    Moore was a 1999 decision but it dealt with a 1984 divorce decree that gave a wife
    an interest in her husband's pension, then valued at $42,781.48. It awarded her "half the
    community interest in the pension," requiring that she "' receive this portion of the
    pension' at such time as it is being distributed." 
    Id. at 145-46.
    Thirteen years later, when
    the husband was ready to retire, he offered her $21,390.74, which was one-half the
    pension's value at the time of the divorce. This court described what had been awarded
    as follows:
    [The court] awarded [the wife] an interest in the pension
    corresponding to half the community interest in the pension's then present
    value. [The wife's] interest in the future retirement benefits became her
    separate property upon entry of the decree. . . . The increase in value after
    dissolution, therefore, belongs to [the wife], absent a contrary expression in
    the decree.
    
    Id. at 147
    (emphasis added) (citations omitted).
    Mr. Taylor provided the court with a letter from the Washington State Department
    of Retirement Systems (DRS) that performed the type of analysis contemplated by
    3
    No. 33878-9-III
    In re Marriage of Taylor
    Moore. 1 It calculated that if Mr. Taylor had left the PUD's employ at the time of the
    parties' dissolution in 1985, the monthly benefit he had earned and would receive at age
    60 based on his average final compensation and months of service was $788.40. From
    that, he argued that Ms. Radovich's one-half would be $394.20. He also argued that she
    received the benefit of growth, as in Moore, because her share of his accumulated
    contributions, which had been $11,182.29 at the time of the divorce, had grown to
    $60,807.74. Since he had already retired before she sought an order addressing her share
    of the retirement benefit, DRS informed her that she could no longer elect distribution of
    the $60,807.74. But it did say that her share of the contribution amount, with earnings,
    could be available if Mr. Taylor passed away before the accumulated contributions were
    depleted.
    The method of calculating a nonemployee spouse's share of a retirement benefit
    discussed in Moore and calculated for Mr. Taylor by DRS is no longer the favored
    approach in Washington. In 1990, in the case of In re Marriage of Bulicek, 
    59 Wash. App. 630
    , 
    800 P.2d 394
    , this court approved what Washington cases now refer to as the "time
    rule" method of dividing pensions in dissolutions. In re Marriage of Rockwell, 141 Wn.
    App. 235, 252, 
    170 P.3d 572
    (2007). Other authorities refer to it as the "marital
    1
    I would be more comfortable relying on the law and regulations applicable to
    PERS 1 retirement benefits in 1985 than on the e-mails and correspondence available in
    our record. I will nonetheless rely on the authority and information provided to the trial
    court.
    4
    No. 33878-9-III
    In re Marriage of Taylor
    foundation" approach. See BRETT R. TURNER, EQUITABLE DISTRIBUTION OF PROPERTY§
    6.26, at 166-83 (3d ed. 2005). It is simple to calculate, being equal to a "coverture
    fraction" (creditable time during marriage + total creditable time) multiplied by the entire
    benefit the employee ultimately receives. 
    Id. at 167.
    I disagree with the implication of the majority opinion that the time rule approach
    was recognized in Washington in 1977, in In re Marriage ofPea, 
    17 Wash. App. 728
    , 
    566 P.2d 212
    . As Bulicek itself observes (and criticizes), Pea expressed a preference for
    dividing a pension based on its present value where present value information was
    available. 2 The formula the Pea court applied for calculating the wife's share might look
    time-rule-like because it multiplies two numbers, one being the coverture factor. But
    while the multiplier is the same, the multiplicand is not. In Pea, the husband was 37 and
    might not retire for many years. But he would not qualify at all for the military pension
    at issue until 2 years from the time of trial-not until October 1978. Since.it was
    impossible to calculate a dissolution-date value for a pension to which he was not yet
    entitled, the court used the earliest possible date-October 1978-and multiplied the
    coverture factor by the benefit he could draw at that time. It did not, as the time rule
    method would, provide that the coverture factor would be applied to the much larger
    2 "Appellant argues that [Pea] requires a trial court to determine present value of
    future pension benefits where there is evidence to support such a determination, and
    prohibits use of a percentage allocation of future benefits on an as-received basis. We
    reject that analysis." 
    Bulicek, 59 Wash. App. at 639
    .
    5
    No. 33878-9-111
    In re Marriage of Taylor
    benefit he might draw if he retired many years later. 3 The approach of Pea is like the
    approach in Moore-the only difference is that the husband's ineligibility for the pension
    required the court to rely on a calculation 2 years out.
    It may be tempting to give Ms. Radovich the benefit of more current case law that
    better addresses how to equitably divide a pension. And I say to Mr. Taylor that the
    benefit allocation ordered by the majority is the allocation presently viewed by
    Washington courts as most fair. But I believe the trial court was truer to the legal
    question presented: what is a reasonable construction of the decree, considering the date
    on which it was entered. Based on the legal authority and arguments presented by the
    parties, I believe the trial court correctly rejected Ms. Radovich's position and accepted
    Mr. Taylor's. For that reason, I dissent.
    73!dhw 4a ',i)--.
    ddoway, J.
    3The court stated she would be entitled to cost-of-living increases that might
    apply thereafter, but not to increases attributable to the husband's service beyond the
    1978 earliest-retirement date. 
    Pea, 17 Wash. App. at 732
    .
    6