DeMontluzin v. Martinez

JjPLOTKIN, Judge.

This case presents a unique problem caused by the fact that Louisiana’s appellate courts have consistently misapplied the formula established in Sims v. Sims, 358 So.2d 919 (La.1978), for dividing defined benefit retirement and pension plans in community property partition cases. As explained below, the evolution of the “Sims formula” in a *72direction that is not consistent with the illustration of the formula contained in Appendix A of the Sims opinion has created an aberration of law that should be considered by the Louisiana Supreme Court. Although we find that the trial…