Aspen Publishers'' Qualified Domestic Relations Order AnswerBook''stimesaving question-and-answer format cuts through the complexities ofpreparing, reviewing and administering QDROs and QMCSOs.For over 800 QDRO-related questions, you receive instant, authoritativeanswers 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 plansSpecific provisions of QDROs and their effects on planparticipants, alternate payees and plan administratorsPractical solutions to common preparation and administrationproblems such as avoiding "lost" benefits, extrinsicevidence,evaluating buyouts, federal and state income tax considerations andmany othersAppropriate language to use, based on samples of actual courtorders, when preparing a QDRO to meet specific obligationsThe Qualified Domestic Relations Order Answer Book, FifthEdition, has been updated to include coverage of:The division of retirement benefits by the Internal Revenue Service(IRS), Department of Labor (DOL), Pension Benefit Guaranty Corporation(PBGC), Office of Personnel (OPM) and other relevant governmentalagenciesThe transfer of retirement assets from the dissolution of same sexmarriages, domestic partnerships, and civil unionsThe issues dealing with post-death QDROs and survivor benefitsThe use of QDROs and benefit waivers after the U.S. Supreme Courtdecision in Kennedy v. Plan Administrator for Dupont Savings andInvestment PlanThe importance of revising and following QDRO and plan administrativeproceduresExpanded coverage of church-sponsored plans and Indian tribal plansReexamination of the QDRO rules through the latest court rulingsControversial aspects of the allocations between participants andalternate payeesThe latest court decisions affecting the division of qualified andnonqualified retirement plan benefits, buyouts, and offsetsRecovery of overpayments, payments mistakenly made, and otheradministrative errors in administering QDROs1. OverviewFundamentalsUnderpinningsDefinitionsWhat a QDRO Must/May DoStatute of LimitationsStream of Payment/Separate Interest QDROsPayments to the Alternate PayeePreparation/Review of a QDROWaiving Benefit RightsBenefit OverpaymentsContempt of CourtFinancial AccountabilityInequitiesPlan TerminationsFinal Regulations2. QDRO Rules and Defined Benefit PlansStream of Payment QDROsSeparate Interest QDROsSurvivorship IssuesRetirement SubsidiesEarly Retirement SubsidiesCost-of-Living SubsidiesDisability PaymentsBenefit Election ModificationsSocial Security Bridge PaymentsRecouping OverpaymentsAdministrative FeesCash Balance PlansMulti-Employer Pension Plans3. QDRO Rules and Defined Contribution PlansStream of Payment QDROsSeparate Interest QDROsSurvivorship IssuesStandingAdministrative FeesValuationRecouping OverpaymentsCash Balance Plans and Defined Contribution Plans4.
How to Prepare a QDROPreliminary IssuesProcedural StepsSeparation Agreement/Divorce DecreeThe Fundamentals of a QDROLiability of QDRO Preparer5. QDROs and Plan AdministratorsRecord RetentionAnnual FilingsState LawPreapprovalModel QDROConflicts - QDRO and Divorce DecreeAlternate PayeeMiscellaneous ConcernsMisrepresentationsERISA ActionsFiduciary ActionsOther Civil Actions Against Plan Administrators6. Child Support/Spousal Support QDROsState LawPlan AdministratorThe Federal Government and Child SupportOther Methods to Collect Child SupportModifications Due to Change of CircumstancesTaxation7. BankruptcyParticipantNonparticipant SpouseAlternate PayeeBeneficiaryPlan SponsorReaching Assets in Non-ERISA PlansFederal Bankruptcy LegislationFamily Support ObligationsFraudulent ConveyanceMiscellaneousPlant Closure8. The Anti-Assignment Rule and Its ExceptionsExceptionsCriminal ActivityState Action9. Summary of Court Decisions Relating to QDROsStandingRemovalInterpleadingSummary JudgmentRes JudicataFederal Court ReviewState Court ReviewBarred/ Untimely Filed ClaimsPlan/Plan AdministratorWaiver of Right to Retirement BenefitsSurvivor BenefitsPost- Kennedy DecisionNegotiationsModificationJoinderJudicial DiscretionRemandDismissalQJSABankruptcyTax LevyTaxationERISA PreemptionNo QDROCriminal Activity/GarnishmentNuncPro Tunc QDROsEstoppelRemediesSanctions10. Common Problems QDRO Preparers FaceWording ProblemsInterim Survivorship QDROAvoiding "Lost" BenefitsJoinderAdvice from the PlanDrafting Subsequent QDROs.