
Qualified Domestic Relations Order (QDRO) Answer Book, Sixth Edition
Softcover
Internet
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
Note: Online subscriptions are for three-month periods.
Last Updated | 12/12/2018 |
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Product Line | Wolters Kluwer Legal & Regulatory U.S. |
SKU | 10044803-7777 |
Product Line | Wolters Kluwer Legal & Regulatory U.S. |
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SKU | 000000000010048435 |
- 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