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.
Qualified Domestic Relations Order (QDRO) Answer Book