Qualified Domestic Relations Order Answer Book 5e

Aspen Publishers' Qualified Domestic Relations Order Answer Book's time-saving 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

The Qualified Domestic Relations Order Answer Book, Fifth Edition , 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 governmental agencies
• The transfer of retirement assets from the dissolution of same sex marriages, domestic partnerships, and civil unions
• 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 and Investment Plan
• The importance of revising and following QDRO and plan administrative procedures
• 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, 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