Theodore K. Long, Jr., President

In 1975 Mr. Long formed Industrial Commercial Investments Company, which, up until 1983, was exclusively involved in the evaluation and appraising of commercial investment real estate. In 1983 the scope of Industrial Commercial Investments business was expanded to include the Actuarial Determination of the Present Value of Defined Pension Benefits for Equitable Distribution Purposes. These services include the determination of the present value of (1) Level Annuities, (2) Variable Annuities, (3) Increasing and Decreasing Annuities and (4) Deferred Annuities.

In 1989 Mr. Long formed Pension Appraisers, Inc., which specializes in determining the present value of defined pension benefits for equitable distribution purposes and the preparation of Qualified Domestic Relations Orders. At the present time, the company actively does business throughout the U.S.

In 2009 Mr. Long formed Pension Appraiser Online, Inc, a sister company, which operates and These two innovative web-based solutions have paved the path for the future of the Pension Valuation and QDRO preparation industry.


University of Richmond, Richmond, Virginia - Master of Commerce Degree - June 1968
Lebanon Valley College, Annville, Pennsylvania- Bachelor of Science Degree in Business and Economics - June 1966
"Actuarial Determination of the Present Value of Pension Benefits for Equitable Distribution"
"Pension Issues and Divorce"
"QDRO or Buyout: Preparing Today for a Secure Tomorrow" -Pennsylvania Family Lawyer
Berks County Bar Association
Butler County Bar Association
Delaware County Bar Association
Camden County Bar Association
Court Testimony:
Arkansas (Circuit Court)
Connecticut (Superior Court)
Delaware (Family Court)
Kentucky (Circuit Court)
Maine (District Court)
Maryland (Circuit Court)
Massachusetts (Probate Court)
Michigan (Circuit Court)
New Jersey (Superior Court)
New York (Supreme Court)
Ohio (Court of Common Pleas)
Pennsylvania (Court of Common Pleas)
Rhode Island (Family Court)
Virginia (General District Court)
Florida (Circuit Court)
North Carolina (Superior Court)

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