(concurring). I concur in the opinion, but write separately to acknowledge that I have modified my view since my approval of Kilbride v Kilbride, 172 Mich App 421; 432 NW2d 324 (1988).
I am now persuaded that any inflexible rule for calculating the present value of a pension may, in a given case, be unrealistic and result in an unfair and inequitable distribution of this marital asset. The facts in this case provide a case in point. I remain convinced that the "earliest date” calculations mandated in Kilbride provide a clear direction and a practical rule of thumb that may be appropriate in most cases. However, because of the *295wide variety of pension plans and the countless different factual circumstances in divorce cases, I agree with the majority that the trial court needs considerable discretion to reach a fair result under the particular circumstances of each case.