Publisher Description:
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
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