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Is one method more or less accurate or acceptable than another?

The method of valuation chosen would certainly depend upon the property model followed in a particular state. The Segregation Method can be very complicated, and typically requires a substantial amount of information about the account in order to perform the analysis. The Subtraction Method and the Coverture Method are much less complicated and do not require the volume of information about the account that is required for the Segregation Method. As stated before, determining the value of a defined contribution plan is not an exact science. It is important to understand the method of valuation being utilized. Understanding the mechanics of the method will help you understand the value being presented.