Independent Opinion of CEDAW government should continue to push for law reform to include social benefits such as pensions and annuities within the scope of claims for distribution of residual assets from a divorce. 47 It should also propose a specific schedule of amendments in order to protect middle-aged and elderly women who do most of the unpaid household chores and take care of the family during marriage. 47 Although the pensions of military personnel and public employees have been included in the distribution of residual assets in a divorce, there remain five types of occupational pensions in Taiwan that have not been included in provisions related to the distribution of pensions upon divorce, including the Labor Pension Act; Farmer Pension Act; Act Governing the Retirement, Bereavement Compensation, Discharge with Severance Pay Benefits for the Teaching and Other Staff of School Legal Persons and their Respective Private School(s); Regulations Governing the Severance Pay for Employees Employed by Government Agencies and Schools; and Regulations Governing the Pension, Severance and Survivor Payments for Employees of Stateowned Enterprises Administered by the MOEA. See the minutes of the premeeting negotiation prior to the 25th meeting of the Gender Equality Committee of the Executive Yuan, January 24, 2022. ¯36¯

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