This report is to review the recommendations that were made in Report 48, Matrimonial Property: Division Benefits upon Marriage Breakdown, to see whether and how it should be revised. Report 48 made recommendations for changes in the law to make the division process fairer, more efficient and less costly, and to protect the interests of all concerned, including spouses, other beneficiaries, employers and plan administrators. This memorandum consists of a series of questions which are raised by post-Report 48 developments and the Law Reform Commission of British Columbia and Ontario’s reports on this subject. Under each question, considerations and relevant arguments to the question are stated and comment is invited. ALRI’s Report 48 provided draft legislation, and this memorandum concludes that there would be no useful purpose in preparing another draft until consultation on this memorandum is concluded.