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Qualified Domestic Relations Order (QDRO) Handbook, Third Edition Qualified Domestic Relations Order (QDRO) Handbook, Third Edition

Qualified Domestic Relations Order (QDRO) Handbook, Third Edition

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Overview

Widely recognized as the definitive work on the topic, Qualified Domestic Relations Order Handbook, Third Edition, written by Gary A. Shulman, turns the most confusing QDRO issues into clear answers and step-by-step guidelines.

Drawing on years of experience, Shulman steers you past the QDRO pitfalls, with expert tips, drafting checklists, and even a special chapter on 29 areas of high liability risk. In this volume you'll find:

For Attorneys:

  • Over 20 model QDROs for use with all types of retirement plans
  • Comprehensive model separation agreement language that you can incorporate directly into decrees to ensure that all of the QDRO issues are properly addressed
  • Easy-to-understand explanations for complex QDRO issues such as pre- and post-retirement survivorship, separate interest vs. shared, early retirement subsidies and supplements, coverture formulas, etc.
  • Guidance on how to draft and administer child support QDROs
  • Dozens of tips on how to detect potentially hazardous deficiencies in the "company model" QDRO
  • Detailed instructions and models for dividing federal Civil Service, FERS, thrift savings plan, and military pensions

For Plan Administrators:

  • How to quickly identify flaws and interpret conflicting language in defined benefit and defined contribution plan QDROs
  • A Comprehensive QDRO Compliance Manual (with Model QDROs) that you can adapt for your own company’s use
  • Case studies and sample multiple-choice tests to help train your QDRO review staff
  • Streamlining tips and default procedures that will help your company expedite the QDRO Approval Process

Why waste time and risk costly errors by working with scattered resources and partial information?

With the QDRO Handbook, Third Edition, you'll save time as well as trouble. It provides fast, definitive resolutions to all your QDRO questions. And because it's designed for both attorneys and plan administrators, it helps you anticipate questions throughout the entire drafting and approval process. That means less guesswork, fewer delays and most importantly, less liability exposure.

Qualified Domestic Relations Order Handbook provides everything you need to draft or administer QDROs promptly and accurately, with a superb toolkit of resources for attorneys and administrators, including:

  • 21 QDRO models for all types of plans and conditions
  • Step-by-step drafting guidelines
  • Model language for specific circumstances
  • Model discovery letters for requesting retirement plan information
  • Sample correspondence
  • Drafting and compliance checklists
  • Company policies and procedures manual
  • Appendices of related statutory provisions
  • And much more!

Note: Online subscriptions are for three-month periods.

Last Updated 06/11/2018
Product Line Wolters Kluwer Legal & Regulatory U.S.
ISBN 9780735559769
SKU 10045118-7777
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010048452
Table of Contents

1.         INTRODUCTION TO QDROs

Employee Retirement Income Security Act

Survivor Annuity Requirements

Retirement Equity Act

Definition of QDRO

Basic Criteria Necessary for Qualifying a Domestic Relations Order

Failure to Understand QDROs—Lessons Learned “The Hard Way”

The Impact of Same-Sex Marriage on QDROs

Exhibit 1          IRS Revenue Ruling 2013-17

Exhibit 2          DOL Technical Release 2013-4

Exhibit 3          Notice 2014-19—Internal Revenue Service: Application of the Windsor Decision and Revenue Ruling 2013-17 to Qualified Retirement Plans

 

2.         BRIEF ANALYSIS OF REQUIRED QDRO CRITERIA

Names and Mailing Addresses

Amount or Percentage of Participant’s Benefits

Number of Payments or Period to Which Order Applies

Each Plan to Which Order Applies

Provision of Child Support, Alimony Payments, or Marital Property Rights

Pursuant to State Domestic Relations Law

No Alteration of Benefits Provided Under Plan

No Benefits Required to Be Paid to Another Alternate Payee

The New Standard of Care for QDROs

The Seven Critical Areas to Address in Every QDRO

Growth Protection

Survivorship Protection

Early Retirement Subsidies, Supplements, and Post-Retirement Cost of Living Adjustments

Anti-Circumvention Language

Explaining the QDRO to Your Client

The Separation Agreement

Following Through with the Plan Administrator

Obtaining Company Pre-Approval

Judges’ Views of QDROs

 

3.         THE SEPARATION AGREEMENT

Do Not Shortchange Your Client’s QDRO Rights

Incorporate the QDRO by Reference

Protecting the Alternate Payee’s Benefits Against Actions by the Participant

Merger of Benefits with Other Retirement Systems

Reservation of Jurisdiction and the Recharacterization of Benefits

How to Interpret that “Old” Separation Agreement Language If You Represent the Alternate Payee

Model Separation Agreement Language for Defined Benefit Pension Plans

Exhibit 1          Model Separation Agreement Language for Defined Benefit Pension Plans (For Use When the Parties Intend to Utilize a “Separate Interest” QDRO)

Exhibit 2          Model Separation Agreement Language for Defined Benefit Pension Plans (For Use When the Parties Intend to Utilize    a “Shared Payment” QDRO, Even Though Participant Is in Active Status)

Exhibit 3          Model Separation Agreement Language for “Defined Contribution” Plans

 

4.         QDROs FOR DEFINED BENEFIT PENSION PLANS

The Mysterious Defined Benefit Pension Plan

Pension Plans Come in Many Varieties

Preparing QDROs for Money Purchase Pension Plans (When Coverture May Not Apply)

Preparing QDROs for Floor-Offset Arrangement Pension Plans

Remember the Coverture

Distinguish Between Separate Interest and Shared Payment Approach

The Critical Early Retirement Subsidy

Do Not Forget the Boilerplate

Dissecting a Pension Plan QDRO

How to Draft QDROs for Plans That Utilize the “Severed” Approach for Their Separate Interest QDROs

Impact on Alternate Payee’s QDRO Payments If Employee Returns to Work After Retirement

 

5.         COVERTURE-BASED QDROs

Determining the “Marital Portion” of the Pension

The Faulty Subtraction Method

Coverture Formula: The Recommended Approach

Mechanics of the Coverture Formula

The Two-Wives Dilemma

How to Adjust Coverture When Alternate Payee Commences Benefits Before Participant Retires

Model Coverture Language

Problems with the Berrington Approach

Bye-Bye Berrington

Do Not Be Fooled by the Frozen Coverture Approach

Recognizing Bad Coverture

Coverture for Military Plans: Years Versus Points Approach

Case Law

 

6.         SEPARATE INTEREST AND SHARED PAYMENT QDROs

There Are Just Two Ways to Draft QDROs for Pension Plans

Understanding the “Separate Interest” Approach (Where Benefits Are Based on the Alternate Payee’s Life Expectancy)

Understanding the “Shared Payment” Approach (Where Benefits Are Still Based on the Participant’s Life Expectancy)

 

7.         SURVIVORSHIP CONSIDERATIONS

Survivorship Considerations for QDROs

Should QDROs Contain Survivorship Provisions?

Who Should Pay the Cost for Survivorship Coverage Under a QDRO?

Securing Survivorship Rights in the QDRO

QDRO-Express: Securing the Alternate Payee’s Survivorship Rights Immediately If QDRO Issues Are Still Pending

Exhibit 1          Model QDRO-Express for Defined Benefit Pension Plan (Securing Survivorship Rights for the Alternate Payee)

Exhibit 2          Model QDRO-Express for Defined Contribution Plan (Securing Survivorship Rights for the Alternate  Payee)

Death of Participant Before the QDRO Is Drafted

The Necessity of Nunc Pro Tunc QDROs

Death of the Alternate Payee

Nunc Pro Tunc QDROs Upheld by United States Court of Appeals, Second Circuit: Did They Get It Right?

The Contingent Alternate Payee

Case Law Relating to QDRO Survivorship Issues

Nunc Pro Tunc QDRO Granting Survivor Rights to Alternate Payee After Death of Participant

Disposition of 401(k) Benefits When Participant Forgets to Change Beneficiary Designation: U.S. Supreme Court Decision in Kennedy v. DuPont

 

8.         EARLY RETIREMENT SUBSIDIES, SUPPLEMENTS, AND BUYOUTS

The Early Retirement Subsidy

Dangers of the Diminishing Early Retirement Subsidy

The “Equitable” Approach to Calculating the Alternate Payee’s Share of the Early Retirement Subsidy

Model QDRO Language to Award Early Retirement Subsidy

Temporary and Supplemental Benefits

Early Retirement Window Programs (aka Limited “Buy-Out” Offers)

QDROs for Voluntary “Contributory” Pension Plans

 

9.         MODEL QDROs

Model Separate Interest, Coverture-Based QDRO for Defined Benefit Pension Plans

Model Separate Interest, Fixed-Dollar QDRO for Defined Benefit Pension Plans

Model Separate Interest, Fixed-Percentage QDRO for Defined Benefit Pension Plans

Model Shared Payment, Coverture-Based QDRO for Defined Benefit Pension Plans

Model Shared Payment, Fixed-Dollar QDRO for Defined Benefit Pension Plans

Model Shared Payment, Fixed-Percentage QDRO for Defined Benefit Pension Plans

 

10.       HOW TO DRAFT QDRO IF PARTICIPANT IS ALREADY RETIRED

Importance of Drafting QDRO at Time of Divorce

Get the QDRO Executed Right Away Before Submission to Plan Administrator

Can Only Use Shared Payment QDRO

It May Be Too Late to Secure Survivorship

Alternate Payee Can Receive Payments Only on a Prospective Basis

Recoupment of Lost Payments to Alternate Payee

Confirm Survivorship Status of Alternate Payee

Automatic Reversion of Benefits to Participant

Important QDRO Clauses When Participant Already Retired

Exhibit 1          Model Shared Payment, Coverture-Based QDRO for “Retired” Participants Under a Defined Benefit Pension Plan

Exhibit 2          Model Shared Payment, Fixed-Dollar QDRO for “Retired” Participants Under a Defined Benefit Pension Plan

Exhibit 3          Model Shared Payment, Specified Percentage QDRO for “Retired” Participants Under a Defined Benefit Pension Plan

 

11.       QDROs FOR DEFINED CONTRIBUTION PLANS

Defined Contribution Plans Contain Individual Accounts for All Plan Participants

Coverture Formulas Do Not Apply

Retroactive Assignment Dates Are Becoming More of a Problem

Impact of QDRO Processing Fees on Defined Contribution QDROs

Are QDROs Required for  IRAs?

Dissecting a 401(k) Plan  QDRO

Model QDROs for Defined Contribution  Plans

Exhibit 1          Model QDRO for Defined Contribution Plan Awarding a Fixed Percentage of Total Account Balance

Exhibit 2          Model QDRO for Defined Contribution Plan Awarding a Fixed Dollar Amount

Exhibit 3          Model QDRO for Defined Contribution Plan Awarding a Percentage of Total Account Balance as of Date of Divorce, but Excluding “Pre-Marital” Balance

Exhibit 4          Model QDRO for Defined Contribution Plan Awarding a Percentage of Total Account Balance as of Date of Divorce, but Excluding “Pre-Marital” Balance and Passive Growth on Pre-Marital Balance

Drafting QDROs for Employee Stock Ownership Plans (ESOPs)

Exhibit 5          Model QDRO for Employee Stock Ownership Plans (ESOPs)

Effect of Participant’s Vesting Status Under a “Defined Contribution” Plan

 

12.       HANDLING THE “EXECUTIVE” DIVORCE

Special Care and Handling Required

“Nonqualified” to “Qualified” Plan Transfers

Benefit Restrictions for Highly Compensated Employees Under a Defined Benefit Pension Plan: The 110% Rule

 

13.       DETECTING DEFICIENCIES IN THE COMPANY MODEL QDRO

Deficiencies in the Company Model QDRO

 

14.       UNDERSTANDING CASH BALANCE PENSION PLANS

Inherent Dangers of Cash Balance Plans

Tips on Drafting QDROs for Cash Balance Plans

Exhibit 1          Model Cash Balance QDRO No. 1 (Percentage of Total Account Balance as of Date of Divorce)

Exhibit 2          Model Cash Balance QDRO No. 2 (Coverture Before Conversion and Percentage of Account Balance After Conversion)

Exhibit 3          Model Cash Balance QDRO No. 3 (“Frozen” Coverture as of Date of Divorce)

Exhibit 4          Model Cash Balance QDRO No. 4 (“Full” Coverture as of Date of Retirement)

 

15.       USING QDROs TO OBTAIN PAST-DUE CHILD SUPPORT

Legislative History of Child Support QDROs

QDROs for Child Support

Taxes and Child Support QDROs

Tax Consequences for Participant When Child Is Named as the Alternate Payee

 “Grossing-Up” the QDRO Distribution Amount Under a Child Support QDRO

Exhibit 1          Model “Defined Contribution” QDRO for Collection of Past-Due Child Support

Exhibit 2          Model “Defined Benefit” QDRO for Collection of Past-Due Child Support

Exhibit 3          Model “Defined Contribution” QDRO for Collection of Past-Due Child Support, Naming the Child as Alternate Payee and Utilizing a 10 Percent “Gross-Up”

Exhibit 4          Model “Defined Contribution” QDRO for Collection of Past-Due Child Support, Naming the Former Spouse as Alternate Payee and Utilizing a 20 Percent “Gross-Up”

Exhibit 5          Sample Letter to Send to Judges Unfamiliar with Child Support QDROs

 

16.       ERRORS AND OMISSIONS THAT MAY GIVE RISE TO MALPRACTICE ACTIONS

Sure-Fire Ways to End Up in a Malpractice Lawsuit

Actions That May Not Rise to the Level of Full-Blown Malpractice, but Serious Nonetheless

Actions That Are Not So Bad, but the Attorney Should Know Better

Some Esoteric QDRO Issues

Common Reasons Why QDROs Were Rejected in 2015

Common Omissions

The Best Malpractice Insurance: The Termination Letter

 

17.       ATTORNEY’S CHECKLIST ON QDROs

 

18.       QUESTIONS AND ANSWERS ON QDROs

 

19.       DEALING WITH THE PLAN ADMINISTRATOR

Attorneys Must Be Nonadversarial with Plan Administrator

The Participant’s ERISA Rights

Maintaining Written Procedural Requirements for QDROs

Determining Qualified Status of QDRO

The 18-Month Myth for Reviewing QDROs

Administrative Fees for Processing QDROs

Administrators and Their Employees

Administrators and Alternate Payees

Problems in Discovery

Reviewing and Accepting QDROs

Outstanding Loan Balances, Withdrawals, or Distributions

Events That May Enhance Early Retirement Benefits

Determine All Plans of Coverage

Constructive Notice of QDRO

Using Model QDRO Language

Administrator’s Approval and Signature

Administrator’s Joinder to the Case

Making a Distribution Without a QDRO

Permitting Parties to Submit Clarifying Letters

Providing ERISA Appeal Rights

Who Determines Whether an Order Is a QDRO?

According to the DOL, Income Withholding Notice May Qualify as a QDRO

Is the Plan Required to Determine the Validity of the QDRO?

How to Revoke a QDRO That Has Been Approved by the Plan Administrator

Exhibit 1          Model “QDRO Revocation Order”

Exhibit 2          Model “Discovery” Letter to Send to Plan Administrator

Exhibit 3          Model “Limited Authorization” Form for Plan to Release Confidential Plan Information to Nonparticipant Spouse’s Representative and Pension/QDRO Expert

 

20.       DEPARTMENT OF LABOR QDRO GUIDELINES: OBLIGATIONS OF PLAN ADMINISTRATORS

QDROs: An Overview

Administration of QDROs: Determining Qualified Status and Paying Benefits

Drafting QDROs

Interim Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders

 

20A.    LITIGATING THE QDRO

Exhibit 1          Model Separate Interest, Coverture-Based QDRO for Defined Benefit Pension Plans

When Not to Litigate: How to Recognize Non-Substantive Clauses in a QDRO

QDRO Principles That Should Never Be Violated When Dividing a Pension Plan

QDRO Principles That Should Never Be Violated When Dividing a 401(k) Plan

When the “Company Model” Is Proffered: When Should the Company’s Model QDRO Be Scrapped in Order to Secure the Rights of Your Client Under the Company’s Defined Benefit Pension Plan?

Dealing with an Inflexible and/or Paternalistic Plan Administrator

What Can Be Done When the Plan Wants to Charge My Client More If We Do Not Use the Company Model or Will Not Even Permit a Lawyer-Drafted QDRO?

Where Can I Find an Expert for QDRO Litigation?

What QDRO Resources Are Available?

Appeals

Salient Department of Labor (DOL) Opinions on QDROs

ERISA Advisory Opinions and What the DOL Procedure Is for Procuring One

 

 

 

21.       DIVIDING IRA BENEFITS

Some IRA Administrators Require QDROs

Model Letter of Instruction for Dividing IRA Benefits Exhibit 1         Model QDRO for Dividing IRA Benefits

 

21A.    DRAFTING QDROs FOR TIAA-CREF

QDRO Instructions Provided by TIAA-CREF

TIAA-CREF Model QDROs

Exhibit 1          TIAA-CREF Model QDRO for Employer-Sponsored Plans (For those in the accumulation or pre-payout stage—separate interest distribution)

Exhibit 2          TIAA-CREF Model QDRO for Employer-Sponsored Plans (For participants already in annuity payout status)

Exhibit 3          TIAA-CREF Model QDRO for Dividing an “IRA”

 

22.       ROLE OF THE PLAN ADMINISTRATOR IN REVIEWING QDROs

Importance of Well-Documented QDRO Procedures (Your “QDRO Compliance Manual”)

Initial Receipt of “Executed” QDRO: What Do We Do First and When Do We Start Segregating Benefits?

Initial Receipt of “Draft” Domestic Relations Order

Timing Requirements for Approving Order as QDRO

Tips for Quick Review of Defined Contribution Plan QDROs

Tips for Quick Review of Defined Benefit Pension Plan QDROs

What Plan Administrators Should Do If an Order Does Not Qualify as a QDRO

Actions to Be Taken by the Plan Administrator Once a QDRO Is Qualified: The “Interpretation Letter” and Satisfaction of ERISA Appeal Rights

Dealing with Actuaries and Third-Party Administrators

How an Early Retirement Subsidy Affects the Benefits of the Alternate Payee

Administering “Separate Interest” QDROs

Administering “Shared Payment” QDROs

Administering QDROs If the Participant Is Already Retired

What Should the Plan Administrator Do If the Participant Dies Before the Order Is Qualified?

What Happens If the Alternate Payee Dies?

QDRO “Express Administration” Form—A Time⁄Money-Saving Tool

Other QDRO Forms

Amending QDRO Procedures to Allow for Allocation of QDRO Expenses from Participant’s Accounts

Maintaining a “Freeze” on the Participant’s Account(s) Is Critical to Avoiding Liability Exposure

Recommendations for Plan Administrator Regarding Interpretation of “Amount Payable” Clause in “Defined Benefit” QDRO

Section 414(p) of the Internal Revenue Code

 

23.       MODEL QDRO PROCEDURES AND GUIDELINES FOR PLAN ADMINISTRATORS

Exhibit 1          Model QDRO Procedures and Guidelines for Defined Contribution Plans

Exhibit 2          Model QDRO Procedures and Guidelines for Defined Benefit Pension Plans

 

24.       PLAN ADMINISTRATORS’ QDRO REVIEW CHECKLISTS

The Importance of a QDRO Review Checklist

Plan Administrators’ QDRO Review Checklist for Defined Benefit Pension Plans

Plan Administrators’ QDRO Review Checklist for Defined Contribution Pension Plans

 

25.       COMMON FLAWS IN DEFINED BENEFIT PLAN QDROs

Improper Plan Terminology

Bad Coverture

Incomplete or Conflicting Survivorship Provisions

Shared Payment Versus Separate Interest Inconsistencies

Improper Designation of Beneficiaries

Problems When Participant Is Retired

Examples of Vague and Deficient Clauses

 

26.       COMMON FLAWS IN DEFINED CONTRIBUTION PLAN QDROs

Improper Plan Terminology

Effect of Participant’s Vesting Status Under a “Defined Contribution” Plan

Invalid Retroactive Dates of Assignment (the “Magic Date”)

Silence on Issue of Gains/Losses

No Allocation of Benefits

Commencement Date Problems

Examples of Vague and Deficient QDRO Clauses

 

27.       TESTING YOUR STAFF’S KNOWLEDGE OF QDROs

Case Studies to Test Your Staff’s Knowledge of QDROs

Case Study “A” of Hypothetical Pension Plan QDRO Where Participant Is Actively Employed

Critique of Case Study “A”

Case Study “B” of Hypothetical Pension Plan QDRO Where Participant Is Actively Employed

Critique of Case Study “B”

Case Study “C” of Hypothetical QDRO for Pension Plan Where Participant Is Already Retired

Critique of Case Study “C”

Case Study “D” of Hypothetical QDRO for 401(k) Plan

Critique of Case Study “D”

Multiple Choice Tests

 

28.       STREAMLINING ADMINISTRATION TECHNIQUES

Interpret Vague Language by Adopting Default Criteria

Permit Parties to Submit Clarifying Letters

Permit Immediate Distributions for 401(k) QDROs

Eliminate Acceptance of Retroactive Dates of Assignment

Provide ERISA Appeal Rights

Provide Model QDRO Language

Placing Holds on “Draft” QDROs

 

29.       GUIDE TO OUTSOURCING QDRO BURDEN

Should Your Company “Outsource” QDROs or Handle Them In-House?

Who Should You Hire to Review Your Company’s QDROs?

Sample Request for Proposal (“RFP”) to Analyze Firm’s Ability to Handle Your QDROs

 

29A.    HOW TO ADMINISTER CHILD SUPPORT QDROs

QDROs Are Becoming More Popular As a Tool to Collect Past-Due Child Support

Administering “Defined Contribution” Child Support QDROs

Administering “Defined Benefit” Child Support QDROs

Twenty Percent Tax Withholding for Former Spouse When Former Spouse Is Named as Alternate Payee

Ten Percent Tax Withholding for Participant When Child Is Named as Alternate Payee

Allow Child Support Payments to Be Made Directly to Support Enforcement Agency

Exhibit 1          Model Child Support QDRO for “Defined Contribution” Plan

Exhibit 2          Model Child Support QDRO for “Defined Benefit” Pension Plan

 

30.       DIVIDING CSRS AND FERS PENSIONS

OPM Guide

Definitions

Employee Annuity

Refund of Employee Contributions

Former Spouse Survivor Annuities

Miscellaneous Issues

Model Court Order Acceptable for Processing Under the Civil Service Retirement System

Model Court Order Acceptable for Processing Under the Federal Employees Retirement System

A Dangerous Loophole in COAPs for Dividing Civil Service Pensions (Lost Survivorship)

What Is the Thrift Savings Plan?

Model TSP Qualifying Retirement Benefits Court Order

OPM: Model TSP Qualifying Retirement Benefits Court Order

 

31.       DIVIDING MILITARY RETIRED PAY

Quick Reference 20-Point Guide to Drafting Military Qualifying Court Orders

Discovery Request for Member Information (Military Form SF-180)

Exhibit 1 DFAS Form SF-180

DD Form 2293—Application for Former Spouse Payments from Retired Pay

Exhibit 2 DFAS Form DD-2293

Where to Send Forms and Qualifying Court Order for Review

Maximum Payments to Former Spouse

Understanding the Critical 10/10 Rule

Military Uses Shared Payment Approach Only

Observance of Member’s Rights  Under  the Servicemember’s Civil Relief Act (SCRA);  and Jurisdictional Requirements Must Be Affirmatively Stated in the Military Qualifying Court Order

Defining the Amount of Benefits Payable to Former Spouse

Survivor Benefit Plan (SBP) Election Statement for Former Spouse (DD Form 2656-1)

Exhibit 3 DFAS DD Form 2656-1

Instructing DFAS on the Amount of SBP Coverage to Be Elected

SBP Deemed Election for Former Spouse Survivor Coverage (DFAS Form DD 2656-10)

Exhibit 4 DFAS DD Form 2656-10

Termination of SBP Surviving Spouse Coverage If Former Spouse Remarries Before Age 55

The Military’s Version of Early Retirement: VSI and SSB Benefits—Should They Be Considered as Marital Property Subject to Equitable Distribution?

Anti-Circumvention Language (Helping to Secure the Former Spouse’s Property Rights)

A Model Separation Agreement Language to Use If 10/10 Rule Is Not Satisfied

Model Military Qualifying Court Order for Active Members

Model Military Qualifying Court Order for Reservists

Model Military Qualifying Court Order for Retired Members

Dangers to Former Spouse’s Benefits If Member Elects a VA Disability Waiver: Howell v. Howell, 2017 Supreme Court Case

Understanding the Blended Retirement System

Correspondence from DFAS Website

DFAS Volume 7B, Chapter 29: Former Spouse Payments from Retired Pay

 

32.       DIVIDING RAILROAD PENSIONS

Tier I Annuity Is Not Divisible by Court Order

Tier II Annuity Is Divisible by Court Order

Other Divisible Benefits: Vested Dual Benefit Payments, Supplemental Annuity, and Overall Minimum Increase

Division of Disability Annuities Are Now Permitted

No Survivor Rights (but Former Spouse May Be Entitled to Divorced Spouse Annuity)

Payments May Continue to Former Spouse After Death of Employee

Disability Annuities Are Subject to Division

Submission of Agreement of Spouse or Former Spouse and Direct Deposit Sign-Up Form An Absolute Must

Do Not Overlook Other Private Pension Plan Coverage

Actions Taken by the Board Once in Receipt of Your Court Order

Model Court-Ordered Language to Divide Divisible Portion of Railroad Retirement Benefits

Attorneys’ Guide Distributed by the Railroad Retirement Board

 

33.       DIVIDING STATE GOVERNMENT PENSIONS WHEN QDROs ARE NOT PERMITTED

Protecting the Rights of the Nonparticipant Spouse

What To Do if the State Plan Does Not Honor Any Type of Domestic Relations Order

Judgment Entry Language and Comprehensive DRO to Divide Pensions Under a State Government Pension Plan Exempt from ERISA

Exhibit 1          Model Judgment Entry Language to Divide Pension Benefits Under a State Government Plan

Survivor Protection for the Former Spouse

Exhibit 2          Actual Domestic Relations Order on State Plan

DROP Accounts

Section 457 Plans Accept QDROs

 

34.       DRAFTING QDROs FOR THE PBGC

Including Optional Clause to Award Early Retirement Subsidy in a Separate Interest QDRO

What Is a “Treat-As-Spouse” QDRO?

How to Obtain Certain Participant Information from the PBGC

Including Optional Clause to Add a “Contingent Alternate Payee”

Miscellaneous Issues to Consider When Drafting a QDRO for the PBGC

PBGC Instructions and Examples for Model Separate Interest and Shared Payment QDROs

Model QDROs Provided by the PBGC

 

35.       STATE IV-D GUIDE TO DRAFTING QDROs TO OBTAIN PAST-DUE CHILD SUPPORT

When QDROs Cannot Be Used

How Can I Be Sure That Employee Will Not Take His Money and Run?

Can My Client Get the QDRO Money Now?

Has the NCP Built Up Another Arrearage? Just Do Another QDRO

The QDRO’s Reach Is  Nationwide

The Magic of www.freeERISA.com

The All-Important Data Match

Tips on State IV-D QDROs for Defined Contribution Plans

Tips on State IV-D QDROs for Defined Benefit Pension Plans

Be Sure QDRO Payments Go to State Disbursement Unit

Lawyers Within State IV-D Must Appreciate Power of Plan Administrator

Tax Implications of QDROs for Child Support

One QDRO Can Handle All of Participant’s Children

The Company Model QDRO Must Be Modified

Coordinate with Your State’s Judges and Magistrates

Model Defined Contribution Plan Child Support QDRO for Use by State IV-D Support Enforcement Agency

Model Defined Benefit Plan Child Support QDRO for Use by State IV-D Support Enforcement Agency

 

Appendices

SECTION 414(P) OF THE INTERNAL REVENUE CODE

29 U.S.C. SECTION 1056

FIELD ASSISTANCE BULLETIN 2003-3

29 CFR PART 2530; INTERIM FINAL RULE RELATING TO TIME AND ORDER OF ISSUANCE OF DOMESTIC RELATIONS ORDERS

AFTERWORD

Index

About The Experts
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"Gary Shulman's Qualified Domestic Relations Order Handbook is an invaluable resource for this area of law. It is definitely my "go to" for reference material!" Louise Nixon, Attorney, The Nixon Law Firm “Qualified Domestic Relations Order Handbook continues to be the most useful book in our office. We have a wall of books and literature on QDRO’s and your Handbook contains all that information and more. It is the single best publication our office has purchased in many years. Thank you for your expertise.” Grant G. Zielinski, Divorce Financial Analyst
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