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Qualified Domestic Relations Order (QDRO) Answer Book, 6th Edition

Qualified Domestic Relations Order (QDRO) Answer Book, 6th Edition

Author: Mark W. Dundee
Publisher: Aspen
ISBN: 9781454872726
Published In: December 2016
Format: Hardback , 840 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

List Price: HKD 4,090.00

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Description
Contents

Details

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

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