The Premier QDRO Reference for Family Law Attorneys and Retirement Plan Administrators! Qualified Domestic Relations Order (QDRO) Handbook, Third Edition by Gary A, Shulman List Price: $355.00 Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735559769 Looseleaf: 1,304 pages Publication Cycle: Updated annually Last Updated: 7/8/2013 Automatic Supplementation More Info.

Description Widely recognized as the definitive work on the topic, Qualified Domestic Relations Order Handbook, written by Gary A. Shulman, turns the most confusing QDRO issues into clear answers and step-by-step guidelines. Drawing on years of experience, Shulman steers you past the QDRO pitfalls, with expert tips, drafting checklists, and even a special chapter on 29 areas of high liability risk. In this volume you'll find: Comprehensive model separation agreement language that you can incorporate directly into decrees to ensure that all of the QDRO issues are properly addressed Guidance on how to "revoke" a QDRO that has already been approved by the plan administrator Guidance on how to draft and administer child support QDROs Dozens of tips on how to detect potentially hazardous deficiencies in the "company model" QDRO Detailed instructions and models for dividing federal and state government plans Why waste time and risk costly errors by working with scattered resources and partial information? With the Handbook, you'll save time as well as trouble. It provides fast, definitive resolutions to all your QDRO questions. And because it's designed for both attorneys and plan administrators, it helps you anticipate questions throughout the entire drafting and approval process. That means less guesswork, fewer delays and most importantly, less liability exposure. Qualified Domestic Relations Order Handbook provides everything you need to draft or administer QDROs promptly and accurately, with a superb toolkit of resources for attorneys and administrators, including: 21 QDRO models for all types of plans and conditions Step-by-step drafting guidelines Model language for specific circumstances Model discovery letters for requesting retirement plan information Sample correspondence Drafting and compliance checklists Company policies and procedures manual Appendices of related statutory provisions And much more! Qualified Domestic Relations Order Handbook has been updated to include: Benefit restrictions for highly compensated employees under a defined benefit pension plan - the 110% rule New model QDROs to use for defined benefit pension plans New separation agreement and judgment entry language is included to handle states that honor "DROs" and states that will accept nothing in the area of dividing these pension assets Updated coverage of Deferred Retirement Option Plans (DROPs) A new chapter on "Litigating the QDRO" A new section on "Drafting QDROs for Employee Stock Ownership Plans (ESOPs)" And more! View the Highlights for this title. Table of Contents 1. INTRODUCTION TO QDROs Employee Retirement Income Security Act Survivor Annuity Requirements Retirement Equity Act Definition of QDRO Basic Criteria Necessary for QDRO Failure to Understand QDROs - Lessons Learned "The Hard Way" 2. BRIEF ANALYSIS OF REQUIRED QDRO CRITERIA Names and Mailing Addresses Amount or Percentage of Participant's Benefits Number of Payments or Period to Which Order Applies Each Plan to Which Order Applies Provision of Child Support, Alimony Payments, or Marital Property Rights Pursuant to State Domestic Relations Law No Alteration of Benefits Provided Under Plan No Benefits Required to Be Paid to Another Alternate Payee The New Standard of Care for QDROs The Seven Critical Areas to Address in Every QDRO Growth Protection Survivorship Protection Early Retirement Subsidies, Supplements, and Post-Retirement Cost of Living Adjustments Anti-Circumvention Language Explaining the QDRO to Your Client The Separation Agreement Following Through with the Plan Administrator Obtaining Company Pre-Approval Judges' Views of QDROs 3. THE SEPARATION AGREEMENT Do Not Shortchange Your Client's QDRO Rights Incorporate the QDRO by Reference Protecting the Alternate Payee's Benefits Against Actions by the Participant Merger of Benefits with Other Retirement Systems Reservation of Jurisdiction and the Recharacterization of Benefits How to Interpret that "Old" Separation Agreement Language If You Represent the Alternate Payee Exhibit 1 Model Separation Agreement Language for Defined Benefit Pension Plans Exhibit 2 Model Separation Language for Dividing Defined Contribution Plans 4. QDROs FOR DEFINED BENEFIT PENSION PLANS The Mysterious Defined Benefit Pension Plan Pension Plans Come in Many Varieties Preparing QDROs for Money Purchase Pension Plans (When Coverture May Not Apply) Preparing QDROs for Floor-Offset Arrangement Pension Plans Remember the Coverture Distinguish Between Separate Interest and Shared Payment Approach The Critical Early Retirement Subsidy Do Not Forget the Boilerplate Dissecting a Pension Plan QDRO How to Draft QDROs for Plans That Utilize the "Severed" Approach for Their Separate Interest QDROs 5. COVERTURE-BASED QDROs Determining the "Marital Portion" of the Pension The Faulty Subtraction Method Coverture Formula: The Recommended Approach Mechanics of the Coverture Formula The Two-Wives Dilemma How to Adjust Coverture When Alternate Payee Commences Benefits Before Participant Retires Model Coverture Language Problems with the Berrington Approach Bye-Bye Berrington Do Not Be Fooled by the Frozen Coverture Approach Recognizing Bad Coverture Coverture for Military Plans: Years Versus Points Approach Case Law 6. SEPARATE INTERESTAND SHARED PAYMENT QDROs There Are Just Two Ways to Draft QDROs for Pension Plans Understanding the "Separate Interest" Approach (Where Benefits Are Based on the Alternate Payee's Life Expectancy) Understanding the "Shared Payment" Approach (Where Benefits Are Still Based on the Participant's Life Expectancy) 7. SURVIVORSHIP CONSIDERATIONS Survivorship Considerations for QDROs Should QDROs Contain Survivorship Provisions? Who Should Pay the Cost for Survivorship Coverage Under a QDRO? Securing Survivorship Rights in the QDRO QDRO-Express: Securing the Alternate Payee's Survivorship Rights Immediately If QDRO Issues Are Still Pending Exhibit 1 Model QDRO-Express for Defined Benefit Pension Plan (Securing Survivorship Rights for the Alternate Payee) Exhibit 2 Model QDRO-Express for Defined Contribution Plan (Securing Survivorship Rights for the Alternate Payee) Death of Participant Before the QDRO Is Drafted The Necessity of Nunc Pro Tunc QDROs Death of the Alternate Payee The Contingent Alternate Payee Case Law Relating to QDRO Survivorship Issues Nunc Pro Tunc QDRO Granting Survivor Rights to Alternate Payee After Death of Participant Disposition of 401(k) Benefits When Participant Forgets to Change Beneficiary Designation: U.S. Supreme Court Decision in Kennedy v. DuPont 8. EARLY RETIREMENT SUBSIDIES, SUPPLEMENTS, AND BUYOUTS The Early Retirement Subsidy Dangers of the Diminishing Early Retirement Subsidy The "Equitable" Approach to Calculating the Alternate Payee's Share of the Early Retirement Subsidy Model QDRO Language to Award Early Retirement Subsidy Temporary and Supplemental Benefits Early Retirement Window Programs (aka Limited "Buy-Out" Offers) QDROs for Voluntary “Contributory” Pension Plans 9. MODEL QDROs Model Separate Interest, Coverture-Based QDRO for Defined Benefit Pension Plans Model Separate Interest, Fixed-Dollar QDRO for Defined Benefit Pension Plans Model Separate Interest, Fixed-Percentage QDRO for Defined Benefit Pension Plans Model Shared Payment, Coverture-Based QDRO for Defined Benefit Pension Plans Model Shared Payment, Fixed-Dollar QDRO for Defined Benefit Pension Plans Model Shared Payment, Fixed-Percentage QDRO for Defined Benefit Pension Plans 10. HOW TO DRAFT QDRO IF PARTICIPANT IS ALREADY RETIRED Importance of Drafting QDRO At Time of Divorce Get the QDRO Executed Right Away Before Submission to Plan Administrator Can Only Use Shared Payment QDRO It May Be Too Late to Secure Survivorship Alternate Payee Can Receive Payments Only on a Prospective Basis Recoupment of Lost Payments to Alternate Payee Confirm Survivorship Status of Alternate Payee Automatic Reversion of Benefits to Participant Important QDRO Clauses When Participant Already Retired Exhibit 1 Model Shared Payment, Coverture-Based QDRO for “Retired” Participants Under a Defined Benefit Pension Plan Exhibit 2 Model SharedPayment, Fixed-Dollar QDRO for “Retired” Participants Under a Defined Benefit Pension Plan Exhibit 3 Model Shared Payment, Specified Percentage QDRO for “Retired” Participants Under a Defined Benefit Pension Plan 11. QDROs FOR DEFINED CONTRIBUTION PLANS Defined Contribution Plans Contain Individual Accounts for All Plan Participants Coverture Formulas Do Not Apply Retroactive Assignment Dates Are Becoming More of a Problem Administrative Fees Are QDROs Required for IRAs? Dissecting a 401(k) Plan QDRO Model QDROs for Defined Contribution Plans Drafting QDROs for Employee Stock Ownership Plans (ESOPs) Exhibit 1 Model QDRO for Defined Contribution Plan Awarding a Fixed Percentage of Total Account Balance Exhibit 2 Model QDRO for Defined Contribution Plan Awarding a Fixed Dollar Amount Exhibit 3 Model QDRO for Defined Contribution Plan Awarding a Percentage of Total Account Balance as of Date of Divorce, but Excluding "Pre-Marital" Balance Exhibit 4 Model QDRO for Defined Contribution Plan Awarding a Percentage of Total Account Balance as of Date of Divorce, but Excluding "Pre-Marital" Balance and Passive Growth on Pre-Marital Balance Exhibit 5 Model QDRO for Employee Stock Ownership Plans (ESOPs) 12. HANDLING THE “EXECUTIVE” DIVORCE Special Care and Handling Required "Nonqualified" to "Qualified" Plan Transfers Benefit Restrictions for Highly Compensated Employees Under a Defined Benefit Pension Plan: The 110% Rule 13. DETECTING DEFICIENCIES IN THE COMPANY MODEL QDRO 14. UNDERSTANDING CASH BALANCE PENSION PLANS Inherent Dangers of Cash Balance Plans Tips on Drafting QDROs for Cash Balance Plans Exhibit 1 Model Cash Balance QDRO No. 1 (Percentage of Total Account Balance as of Date of Divorce) Exhibit 2 Model Cash Balance QDRO No. 2 (Coverture Before Conversion and Percentage of Account Balance After Conversion) Exhibit 3 Model Cash Balance QDRO No. 3 ("Frozen" Coverture as of Date of Divorce) Exhibit 4 Model Cash Balance QDRO No. 4 (“Full” Coverture as of Date of Retirement) 15. USING QDROs TO OBTAIN PAST-DUE CHILD SUPPORT Legislative History of Child Support QDROs QDROs for Child Support Taxes and Child Support QDROs Tax Consequences for Participant When Child Is Named as the Alternate Payee "Grossing-Up" the QDRO Distribution Amount Under a Child Support QDRO Exhibit 1 Model "Defined Contribution" QDRO for Collection of Past-Due Child Support Exhibit 2 Model "Defined Benefit" QDRO for Collection of Past-Due Child Support Exhibit 3 Model "Defined Contribution" QDRO for Collection of Past-Due Child Support, Naming the Child as Alternate Payee and Utilizing a Ten Percent "Gross-Up" Exhibit 4 Model "Defined Contribution" QDRO for Collection of Past-Due Child Support, Naming the Former Spouse as Alternate Payee and Utilizing a Twenty Percent "Gross-Up" Exhibit 5 Sample Letter to Send toJudges Unfamiliar with Child Support QDROs 16. ERRORS AND OMISSIONS THAT MAY GIVE RISE TO MALPRACTICE ACTIONS Sure-Fire Ways to End Up in a Malpractice Lawsuit Actions that May Not Rise to the Level of Full-Blown Malpractice, but Serious Nonetheless Actions that Are Not So Bad, but the Attorney Should Know Better Some Esoteric QDRO Issues Top 15 Reasons Why QDROs Failed in 2006 Actual QDRO Clauses That Were Rejected by Plan Administrator During 2007 Common Omissions The Best Malpractice Insurance: The Termination Letter 17. ATTORNEY’S CHECKLIST ON QDROs 18. QUESTIONS AND ANSWERS ON QDROs 19. DEALING WITH THE PLAN ADMINISTRATOR Attorneys Must Be Nonadversarial with Plan Administrator The Participant's ERISA Rights Maintaining Written Procedural Requirements for QDROs Determining Qualified Status of QDRO The 18-Month Myth for Reviewing QDROs Administrative Fees for Processing QDROs Administrators and Their Employees Administrators and Alternate Payees Problems in Discovery Reviewing and Accepting QDROs Outstanding Loan Balances, Withdrawals, or Distributions Events That May Enhance Early Retirement Benefits Determine All Plans of Coverage Constructive Notice of QDRO Using Model QDRO Language Administrator's Approval and Signature Administrator's Joinder to the Case Making a Distribution Without a QDRO Permitting Parties to Submit Clarifying Letters Providing ERISA Appeal Rights Who Determines Whether an Order Is a QDRO? According to the DOL, Income Withholding Notice May Qualify as a QDRO Is the Plan Required to Determine the Validity of the QDRO? How to Revoke a QDRO That Has Been Approved by the Plan Administrator Exhibit 1 Model "QDRO Revocation Order" Exhibit 2 Model "Discovery" Letter to Send to Plan Administrator Exhibit 3 Model "Limited Authorization" Form for Plan to Release Confidential Plan Information to Nonparticipant Spouse's Representative and Pension/QDRO Expert 20. DEPARTMENT OF LABOR QDRO GUIDELINES: OBLIGATIONS OF PLAN ADMINISTRATORS QDROs: An Overview Administration of QDROs: Determining Qualified Status and Paying Benefits Drafting QDROs Interim Final Rule Relating to Time and Order of Issuance of Domestic Relations Orders 20A. LITIGATING THE QDRO Exhibit 1 Model Separate Interest, Coverture-Based QDRO for Defined Benefit Pension Plans (For “Active” Plan participants) When Not to Litigate: How to Recognize Non-Substantive Clauses in a QDRO QDRO Principles That Should Never Be Violated When Dividing a Pension Plan QDRO Principles That Should Never Be Violated When Dividing a 401(k) Plan When the “Company Model” Is Proffered: When Should the Company’s Model QDRO Be Scrapped in Order to Secure the Rights of Your Client Under the Company’s Defined Benefit Pension Plan? Dealing with an Inflexible and/or Paternalistic Plan Administrator What Can Be Done When the Plan Wants to Charge My Client More If WeDo Not Use the Company Model or Will Not Even Permit a Lawyer-Drafted QDRO? Where Can I Find an Expert for QDRO Litigation? What QDRO Resources Are Available? Appeals Salient Department of Labor (DOL) Opinions on QDROs ERISA Advisory Opinions and What the DOL Procedure Is for Procuring One 21. DIVIDING IRA BENEFITS Some IRA Administrators Require QDROs Model Letter of Instruction for Dividing IRA Benefits Exhibit 1 Model QDRO to Divide IRA Benefits 22. ROLE OF THE PLAN ADMINISTRATOR IN REVIEWING QDROs Importance of Well-Documented QDRO Procedures (Your “QDRO Compliance Manual”) Initial Receipt of “Executed” QDRO: What Do We Do First and When Do We Start Segregating Benefits? Initial Receipt of “Draft” Domestic Relations Order Timing Requirements for Approving Order as QDRO Tips for Quick Review of Defined Contribution Plan QDROs Tips for Quick Review of Defined Benefit Pension Plan QDROs What Plan Administrators Should Do If an Order Does Not Qualify as a QDRO Actions to Be Taken by the Plan Administrator Once a QDRO Is Qualified: The “Interpretation Letter” and Satisfaction of ERISA Appeal Rights Dealing with Actuaries and Third-Party Administrators How an Early Retirement Subsidy Affects the Benefits of the Alternate Payee Administering “Separate Interest” QDROs Administering “Shared Payment” QDROs Administering QDROs If the Participant Is Already Retired What Should the Plan Administrator Do If the Participant Dies Before the Order Is Qualified? What Happens If the Alternate Payee Dies? QDRO “Express Administration” Form—A Time⁄Money-Saving Tool Other QDRO Forms Amending QDRO Procedures to Allow for Allocation of QDRO Expenses from Participant’s Accounts Maintaining a “Freeze” on the Participant’s Account(s) Is Critical to Avoiding Liability Exposure 23. MODEL COMPANY QDRO COMPLIANCE MANUAL 24. PLAN ADMINISTRATORS’ QDRO REVIEW CHECKLISTS The Importance of a QDRO Review Checklist Plan Administrators’ QDRO Review Checklist for Defined Benefit Pension Plan Plan Administrators’ QDRO Review Checklist for Defined Contribution Plan 25. COMMON FLAWS IN DEFINED BENEFIT PLAN QDROs Improper Plan Terminology Bad Coverture Incomplete or Conflicting Survivorship Provisions Shared Payment Versus Separate Interest Inconsistencies Improper Designation of Beneficiaries Problems When Participant Is Retired Examples of Vague and Deficient Clauses 26. COMMON FLAWS IN DEFINED CONTRIBUTION PLAN QDROs Improper Plan Terminology How to TreatVesting Status in a 401(k) QDRO Invalid RetroactiveDates ofAssignment (the “Magic Date”) Silence on Issues of Gains⁄Losses No Allocation of Benefits Commencement Date Problems Examples of Vague and Deficient QDRO Clauses 27. TESTING YOUR STAFF’S KNOWLEDGE OF QDROs Case Studies to Test Your Staff’s Knowledge of QDROs Case Study “A” of Hypothetical Pension Plan QDRO Where Participant Is Actively Employed Critique of Case Study “A” Case Study “B” of Hypothetical Pension Plan QDRO Where Participant Is Actively Employed Critique of Case Study “B” Case Study “C” of Hypothetical QDRO for Pension Plan Where Participant Is Already Retired Critique of Case Study “C” Case Study “D” of Hypothetical QDRO for 401(k) Plan Critique of Case Study “D” Multiple Choice Tests 28. STREAMLINING ADMINISTRATION TECHNIQUES Interpret Vague Language by Adopting Default Criteria Permit Parties to Submit Clarifying Letters Permit Immediate Distributions for 401(k) QDROs Eliminate Acceptance of Retroactive Dates of Assignment Provide ERISA Appeal Rights Provide Model QDRO Language 29. GUIDE TO OUTSOURCING QDRO BURDEN Should Your Company “Outsource” QDROs or Handle Them In-House? Who Should You Hire to Review Your Company’s QDROs? Sample Request for Proposal (“RFP”) to Analyze Firm’s Ability to Handle Your QDROs 29A. HOW TO ADMINISTER CHILD SUPPORT QDROs QDROs Are Becoming More Popular As a Tool to Collect Past-Due Child Support Administering “Defined Contribution” Child Support QDROs Administering “Defined Benefit” Child Support QDROs Twenty Percent Tax Withholding for Former Spouse When Former Spouse Is Named as Alternate Payee Ten Percent Tax Withholding for Participant When Child Is Named as Alternate Payee Allow Child Support Payments to Be Made Directly to Support Enforcement Agency Exhibit 1 Model Child Support QDRO for “Defined Contribution” Plan Exhibit 2 Model Child Support QDRO for “Defined Benefit” Pension Plan 30. DIVIDING CSRS AND FERS PENSIONS OPM Guide Definitions Employee Annuity Refund of Employee Contributions Former Spouse Survivor Annuities Miscellaneous Issues Model Court Order Acceptable for Processing Under the Civil Service Retirement System Model Court Order Acceptable for Processing Under the Federal Employees Retirement System A Dangerous Loophole in COAPs for Dividing Civil Service Pensions (Lost Survivorship) What Is the Thrift Savings Plan? Model TSP Qualifying Retirement Benefits Court Order 31. DIVIDING MILITARY RETIRED PAY Definitions The 10⁄10 Rule Maximum Payments to Former Spouse Military Uses Shared Payment Approach Only Servicemembers’ Civil Relief Act Survivor Benefit Plan Coverage for Former Spouse Instructing DFAS on the Amount of SBP Coverage to Be Elected Securing SBP Coverage for Former Spouse if Member Fails to Make the Election Deemed Election of Former Spouse Coverage Termination of SBP Surviving Spouse Coverage upon Remarriage of Former Spouse Before Age 55 Anti-Circumvention Language The Military’s Version of Early Retirement: VSI and SSB Benefits—Should They Be Considered as Marital Property Subject to Equitable Distributions? Model Military Qualifying Court Order, for Active Members Model Military Qualifying Court Order, for Reservists Model Military Qualifying Court Order, for Retired Members Model Military Qualifying Court Order, for Active (Coast Guard) Members Model Military Qualifying Court Order, for Retired (Coast Guard) Members Correspondence from DFAS Regarding Drafting of Court Orders to Divide Military Retired Pay DFAS Answers to Frequently Asked Questions Obtaining Member Information Through Use of Military Form SF-180 Model “Separation Agreement” Language for Military Retirement Benefits 32. DIVIDING RAILROAD PENSIONS Tier I Annuity Is Not Divisible by Court Order Tier II Annuity Is Divisible by Court Order Other Divisible Benefits: Vested Dual Benefit Payments, Supplemental Annuity, and Overall Minimum Increase Division of Disability Annuities Are Now Permitted No Survivor Rights (but Former Spouse May Be Entitled to Divorced Spouse Annuity) Do Not Overlook Other Private Pension Plan Coverage Actions Taken by the Board Once in Receipt of Your Court Order Model Court-Ordered Language to Divide Divisible Portion of Railroad Retirement Benefits Attorneys’ Guide Distributed by the Railroad Retirement Board 33. DIVIDING STATE GOVERNMENT PENSIONS WHEN QDROs ARE NOT PERMITTED Protecting the Rights of the Nonparticipant Spouse What To Do if the State Plan Does Not Honor Any Type of Domestic Relations Order Judgment Entry Language and Comprehensive DRO to Divide Pensions Under a State Government Pension Plan Exempt from ERISA Exhibit 1 Model Judgment Entry Language to Divide Pension Benefits Under a State Government Plan Survivor Protection for the Former Spouse Exhibit 2 Actual Domestic Relations Order on State Plan DROP Accounts Section 457 Plans Accept QDROs 34. MODEL QDROS ISSUED BY THE PBGC 35. STATE IV-D GUIDE TO DRAFTING QDROs TO OBTAIN PAST-DUE CHILD SUPPORT When QDROs Cannot Be Used How Can I Be Sure That Employee Will Not Take His Money and Run? Can My Client Get the QDRO Money Now? Has the NCP Built Up Another Arrearage? Just Do Another QDRO The QDRO’s Reach Is Nationwide The Magic of www.freeERISA.com The All-Important Data Match Tips on State IV-D QDROs for Defined Contribution Plans Tips on State IV-D QDROs for Defined Benefit Pension Plans Be Sure QDRO Payments Go to State Disbursement Unit Lawyers Within State IV-D Must Appreciate Power of Plan Administrator Tax Implications of QDROs for Child Support One QDRO Can Handle All of Participant’s Children The Company Model QDRO MustBe Modified Coordinate with Your State’s Judges and Magistrates Model Defined Contribution Plan Child Support QDRO for Use by State IV-D Support Enforcement Agency Model Defined Benefit Plan Child Support QDRO for Use by State IV-D Support Enforcement Agency 36. INTRODUCTION TO QMCSOs Criteria for a Qualified Medical Child Support Order Model QMCSO Compliance Manual Additional Procedures: Interim Health Care Coverage Common Concerns Regarding QMCSOs Main Reasons for Failure of a QMCSO to Qualify Exhibit 1 Model QMCSO for Attorneys Exhibit 2 Model QMCSO for Employers 37. IMPEDIMENTS TO THE ENFORCEMENT OF QMCSOs The National Medical Support Notice Understanding “Part A: Notice to Withhold for Health Care Coverage” Employer Responsibilities If Family Health Care Coverage Is Available for the Alternate Recipient Children The QMCSO Process When Participant Children Live in a Different Jurisdiction Than the Participant What Is a Waiting Period? Duration of Coverage as a “Dependent” of Employee What If the Employee Terminates? (A New Notification Requirement for Employer) What If Some Factual Information on Part A Is Missing? Understanding Part B: “Medical Support Notice to Plan Administrator” Obligations of the Plan Administrator Analysis of Part B Checklist Notification Requirements If Coverage Is Available Presumptive Qualification of National Medical Support Notice Effective Date Unlawful Refusal to Enroll APPENDICES SECTION 414(P) OF THE INRERNAL REVIEW CODE 29 U.S.C. SECTION 1056 FIELD ASSISTANCE BULLETIN 2003-3 29 CFR PART 2530; INTERIM FINAL RULE RELATING TO TIME AND ORDER OF ISSUANCE OF DOMESTIC RELATIONS ORDERS Reviews "Gary Shulman's Qualified Domestic Relations Order Handbook is an invaluable resource for this area of law. It is definitely my "go to" for reference material!" Louise Nixon, Attorney, The Nixon Law Firm “Qualified Domestic Relations Order Handbook continues to be the most useful book in our office. We have a wall of books and literature on QDRO’s and your Handbook contains all that information and more. It is the single best publication our office has purchased in many years. Thank you for your expertise.” Grant G. Zielinski, Divorce Financial Analyst Related Products Valuing Specific Assets in Divorce Robert D. Feder, Charles T. Rosoff, Aleza Tadri This newly updated guide for matrimonial lawyers and accountants is the companion publication for Feder's Valuation Strategies in Divorce . In individual chapters, detailed information is provided on how to evaluate specific types of marital assets; the particular accounting and financial conventio more... Add to cart   |  Price: $292.00  |  ISBN: 9780735513594  |  Format: Looseleaf  Imprint: Aspen Publishers  Journal of Pension Planning & Compliance Bruce J. McNeil The Journal of Pension Planning & Compliance is the leading source for in-depth coverage of pension compliance and design issues. From complex plan qualification problems to new developments in employee benefits to the latest legislative news, the Journal targets the full range of critic more... 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