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Qualified Domestic Relations Order (QDRO) Answer Book, Sixth Edition

By Mark W. Dundee
Format
Book - Softcover
$515.00

Book - Softcover

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Overview

Qualified Domestic Relations Order Answer Book's timesaving question-and-answer format cuts through the complexities of preparing, reviewing and administering QDROs and QMCSOs.

For over 800 QDRO-related questions, you receive instant, authoritative answers and insights that clearly identify:

  • The latest laws and regulations and how they apply to QDROs, covering 401(k), ESOP, Defined Benefit and Defined Contribution Plans, and many other plans
  • Specific provisions of QDROs and their effects on plan participants, alternate payees and plan administrators
  • Practical solutions to common preparation and administration problems such as avoiding "lost" benefits, extrinsic evidence, evaluating buyouts, federal and state income tax considerations and many others
  • Appropriate language to use, based on samples of actual court orders, when preparing a QDRO to meet specific obligations

Qualified Domestic Relations Order Answer Book has been updated to include:

  • The latest developments in the transfer of retirement assets from the dissolution of same sex
  • Lump sum cash-outs to participants, retirees, and alternate payees
  • Impact to participants, retirees, and alternate payees of plan asset transfers to third-party annuity providers
  • The issues dealing with post-death QDROs and survivor benefits
  • The use of QDROs and benefit waivers after the U.S. Supreme Court decision in Kennedy v. Plan Administrator for Dupont Savings & Investment Plan
  • Expanded coverage of church-sponsored plans and Indian tribal plans
  • Reexamination of the QDRO rules through the latest court rulings
  • Controversial aspects of the allocations between participants and alternate payees
  • The latest court decisions affecting the division of qualified and nonqualified retirement plan benefits, buyouts, and offsets
  • Recovery of overpayments, payments mistakenly made, and other administrative errors in administering QDROs
  • The latest developments in spousal support, child support, maintenance obligations, and general divorce related matters
  • The most recent insights into the division of fringe benefits, nonqualified benefits, top-hat, excess benefit, bonus, and severance plan benefits
  • The latest developments in division of military, federal, and state retirement plans
  • The latest federal and state legislation impacting retirement benefits
  • Insight into the taxation of the division of retirement and other employee benefits at divorce
Last Updated 01/04/2018
Update Frequency Updated annually
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 10044803-7777
Table of Contents
  • 1. Overview
    • Fundamentals
    • Underpinnings
    • Definitions
    • What a QDRO Must/May Do
    • Statute of Limitations
    • Stream of Payment/Separate Interest QDROs
    • Payments to the Alternate Payee
    • Preparation/Review of a QDRO
    • Waiving Benefit Rights
    • Benefit Overpayments
    • Contempt of Court
    • Financial Accountability
    • Inequities
    • Plan Terminations
    • Final Regulations
  • 2. QDRO Rules and Defined Benefit Plans
    • Stream of Payment QDROs
    • Separate Interest QDROs
    • Survivorship Issues
    • Retirement Subsidies
    • Early Retirement Subsidies
    • Cost-of-Living Subsidies
    • Disability Payments
    • Benefit Election Modifications
    • Social Security Bridge Payments
    • Recouping Overpayments
    • Administrative Fees
    • Cash Balance Plans
    • Multi-Employer Pension Plans
  • 3. QDRO Rules and Defined Contribution Plans
    • Stream of Payment QDROs
    • Separate Interest QDROs
    • Survivorship Issues
    • Standing
    • Administrative Fees
    • Valuation
    • Recouping Overpayments
    • Cash Balance Plans and Defined Contribution Plans
  • 4. How to Prepare a QDRO
    • Preliminary Issues
    • Procedural Steps
    • Separation Agreement/Divorce Decree
    • The Fundamentals of a QDRO
    • Liability of QDRO Preparer
  • 5. QDROs and Plan Administrators
    • Record Retention
    • Annual Filings
    • State Law
    • Preapproval
    • Model QDRO
    • Conflicts - QDRO and Divorce Decree
    • Alternate Payee
    • Miscellaneous Concerns
    • Misrepresentations
    • ERISA Actions
    • Fiduciary Actions
    • Other Civil Actions Against Plan Administrators
  • 6. Child Support/Spousal Support QDROs
    • State Law
    • Plan Administrator
    • The Federal Government and Child Support
    • Other Methods to Collect Child Support
    • Modifications Due to Change of Circumstances
    • Taxation
  • 7. Bankruptcy
    • Participant
    • Nonparticipant Spouse
    • Alternate Payee
    • Beneficiary
    • Plan Sponsor
    • Reaching Assets in Non-ERISA Plans
    • Federal Bankruptcy Legislation
    • Family Support Obligations
    • Fraudulent Conveyance
    • Miscellaneous
    • Plant Closure
  • 8. The Anti-Assignment Rule and Its Exceptions
    • Exceptions
    • Criminal Activity
    • State Action
  • 9. Summary of Court Decisions Relating to QDROs
    • Standing
    • Removal
    • Interpleading
    • Summary Judgment
    • Res Judicata
    • Federal Court Review
    • State Court Review
    • Barred/ Untimely Filed Claims
    • Plan/Plan Administrator
    • Waiver of Right to Retirement Benefits
    • Survivor Benefits
    • Post- Kennedy Decision
    • Negotiations
    • Modification
    • Joinder
    • Judicial Discretion
    • Remand
    • Dismissal
    • QJSA
    • Bankruptcy
    • Tax Levy
    • Taxation
    • ERISA Preemption
    • No QDRO
    • Criminal Activity/Garnishment
    • NuncPro Tunc QDROs
    • Estoppel
    • Remedies
    • Sanctions
  • 10. Common Problems QDRO Preparers Face
    • Wording Problems
    • Interim Survivorship QDRO
    • Avoiding "Lost" Benefits
    • Joinder
    • Advice from the Plan
    • Drafting Subsequent QDROs
    • Nunc Pro Tunc QDROs
    • Bankruptcy/Other Life Events
    • Qualified Medical Child Support Orders (QMCSO)
  • 11. QDROs and Plan Administrators: Common Problems
    • Plan Advice
    • Division of Benefits Between Domestic Partners
    • Timing
    • Extrinsic Evidence
    • Specific Problems
    • Industry Comments on QDRO Regulations
  • 12. Tax Issues
    • Federal Income Taxation - Qualified Plans
    • Federal Income Taxation - Domestic Partners
    • Federal Income Taxation - Nonqualified Plans
    • Military
    • State Income Tax Considerations
    • International Tax Concerns
    • Death Concerns
  • 13. Governmental, Church, Tax-Exempt Organization, Railroad, and Foreign Plans
    • Section 403(b) Plans
    • Section 457(b) Plans
    • Section 457(f) Plans
    • Designation of Beneficiaries
    • "Early" Benefits for Nonparticipant Spouse
    • Church Plans
    • Church-Sponsored Death and Disability Plans
    • Foreign Plans
    • Railroad Plans
    • Governmental Plans
    • Child Support Orders
    • Death Benefits
    • National Guard/ Reservist
    • Indian Tribal Plans
    • State Retirement Plans
  • 14. Buyouts
    • Valuing the Retirement Benefit
    • Liquidating Retirement Assets
    • Valuing a Benefit Other than a Retirement Benefit
    • Waivers
  • 15. Qualified Medical Child Support Orders
    • QMCSO Versus a QDRO
    • State Law
    • Coverage
    • Administrative Procedures
    • Self- Insured Medical Plans
    • National Medical Support Notice
    • Regulatory Authority
  • 16. State Law
    • Adequate Notice
    • Valuation of Benefits
    • Prenuptial
    • Date of Allocation
    • Benefit Allocation
    • Early Payments
    • QDRO in Excess of Accrued Benefit
    • ERISA Preemption
    • Application State Construtive Trust Laws
    • Governmental Plans
  • 17. Treatment of Retirement Benefits in Non-U.S. Jurisdictions
    • Treatment in General
    • Treatment by Specific Countries
    • European Union
  • 18. Division of Other Benefits
    • Welfare Benefit Plans
    • Deferred Compensation Plans
    • Section 457 Plans
    • Keogh ( H. R. 10) Plans
    • IRAs
    • Individual Retirement Arrangements
    • Miscellaneous Benefits
    • Social Security Benefits
    • Criminal Conduct
    • Exhausting Administrative Remedies
    • Failure to Perfect QDRO and Bequeath to Third Party
    • Cohabitation
    • Prenuptial
    • Postnuptial
    • Stock Options and Stock Ownership Programs
    • Group Healthcare Coverage
  • 19. Governmental Agencies
    • Pension Benefit Guaranty Corporation
    • Department of Labor
    • IRS
    • SEC
    • Governmental Guidance on Missing Participants
    • Governmental Guidance Resulting from the Enron Scandal
    • Governmental Guidance on SPDs and Benefit Claims
    • Governmental Guidance on the Administration of the Federal Retirement Program
    • Governmental Guidance on Defense of Marriage Act
  • 20. Sample QDRO and QMCSO Procedures and Forms
    • Exhibit 20-1. Sample QDRO Procedures for a Defined Benefit Plan
    • Exhibit 20-2. Sample QDRO - Defined Benefit Plan
    • Exhibit 20-3. Sample QDRO Procedures for a Defined Contribution Plan
    • Exhibit 20-4. Sample QDRO - Defined Contribution Plan
    • Exhibit 20-5. Sample QDRO Procedures for a Cash Balance Plan
    • Exhibit 20-6. Sample QDRO - Cash Balance Plan
    • Exhibit 20-7. Sample QDRO - Employee Stock Ownership Plan
    • Exhibit 20-8. Sample QDRO - Money Purchase Plan
    • Exhibit 20-9. Sample QDRO - Union (Taft-Hartley) Plan
    • Exhibit 20-10. Sample QDRO - Union (Pension) Plan Exhibit 20-11. Sample QDRO Procedures for a Defined Contribution Plan for Payment of Spousal and/or Child Support
    • Exhibit 20-12. Sample Court Order - Governmental Plan
    • Exhibit 20-13. Sample QDRO - Spousal Support
    • Exhibit 20-14. Sample QDRO - Child Support
    • Exhibit 20-15. Sample Qualified Medical Child Support Order Procedures
    • Exhibit 20-16. Sample QMCSO
    • Exhibit 20-17. Sample Federal Thrift Savings Plan Court Order Dividing Benefits Pursuant to Divorce
  • APPENDIX A. Internal Revenue Code Section 414(p)
  • APPENDIX B. Employee Retirement Income Security Act of 1974 Section 206(d)
  • APPENDIX C. Employee Retirement Income Security Act of 1974 Section 609
  • APPENDIX D. Treasury Regulations Section 26 C.F.R. Section 1.401(a)-13
  • APPENDIX E. Quick Reference to Relevant QDRO IRS Private Letter Rulings and Determinations
  • APPENDIX F. Quick Reference to Key IRS Publications, Booklets, and Forms
  • APPENDIX G. Quick Reference to Retirement Plan Information and QDRO Guidance
  • APPENDIX H. Quick Reference to Amicus Briefs on QDRO and Other Divorce Related Issues Filed by the U.S. Government
  • APPENDIX I. Pension Benefit Guarantee Corporation QDRO Guidelines and Decisions
  • APPENDIX J. Quick Reference to Qualified Medical Child Support Order Guidance
  • APPENDIX K. Quick Reference to Federal Employees' Retirement System
  • APPENDIX L. Quick Reference to Military Retirement Benefits
  • GLOSSARY
  • TABLES
    • Internal Revenue Code Sections
    • Treasury Regulations Sections
    • ERISA Sections
    • Revenue Procedures and Revenue Rulings
    • IRS Notices and Letter Rulings
    • DOL Regulations and Advisory Opinions
    • Code of Federal Regulations
    • United States Code
    • Table of Cases

 

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