How To Calculate The Value Of A Defined Benefit Pension Plan. First, figure out what your accrued benefits are as of the date of expatriation. Step one and formula 1:

The defined benefit pension calculator provides two figures: Whether assets will grow faster than liabilities is, of course, another matter. Net present value = cf/[(1 + r) ^ n] — where cf, or “cash flow,” is the final number from the last section’s calculation.