Qualified Domestic Relations Order (QDRO) Answer Book, Fifth Edition by Mark W. Dundee List Price: $355.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735508873 Hardcover: 840 pages Publication Cycle: Updated annually Last Updated: 6/20/2013 Available: Item ships in 3-5 Business Days

Aspen Publishers' 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 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 View the Highlights for this title. 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 Governmental Plans Answer Book, Second Edition Carol V. Calhoun, Cynthia L. Moore, Keith Brainard Written by a team of practicing experts, preeminent in their fields, Governmental Plans Answer Book takes the reader step-by-step through the various laws that govern such plans. For those practitioners with private plan experience who wish to work with governmental plans, it compares the regulat more... Add to cart   |  Price: $355.00  |  ISBN: 9780735560178  |  Format: Hardcover  Imprint: Aspen Publishers  Qualified Domestic Relations Order (QDRO) Handbook, Third Edition Gary A, Shulman 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 e more... Add to cart   |  Price: $355.00  |  ISBN: 9780735559769  |  Format: Looseleaf  Imprint: Aspen Publishers  403(b) Answer Book, Eighth Edition Barbara N. Seymon-Hirsch, Janet M. Anderson-Briggs 403(b) Answer Book is the only professional resource that systematically answers hundreds of questions on Section 403(b) plans, 501(c)(3) organizations, and church plans. It provides insight on how to handle complicated issues not yet resolved by the IRS or the courts and includes coverage of p more... Add to cart   |  Price: $335.00  |  ISBN: 9780735508798  |  Format: Hardcover  Imprint: Aspen Publishers  401(k) Advisor: The Insider's Guide to Plan Design, Administration, Funding & Compliance Jeffery Mandell, John C. Hughes Regular features of this essential newsletter include practical tips, expert guidance and information on day-to-day 401(k) issues. Each monthly issue of 401(k) Advisor provides the following features: Q&A - Technical issues in pension law and compliance covered in a clear and easy-to-fol more... Add to cart   |  Price: $545.00  |  PIN: SS10802142  |  Format: Journal  Imprint: Aspen Publishers  Dividing Pensions in Divorce: Negotiating and Drafting Safe Settlements with QDROs and Present Values, Third Edition Gary A, Shulman, David I. Kelley, Daniel E. Kelley Dividing Pensions in Divorce: Negotiating and Drafting Safe Settlements with QDROs and Present Values provides an expert chronological analysis on every important issue regarding Qualified Domestic Relations Orders and present values. Don't lose thousands of dollars in assets by being fooled by more... Add to cart   |  Price: $355.00  |  ISBN: 9780735581753  |  Format: Looseleaf  Imprint: Aspen Publishers  Value of Pensions in Divorce, Fourth Edition Marvin Snyder, Mark K. Altschuler Value of Pensions in Divorce, Fourth Edition provides guidelines for financial advisors, divorce attorneys, and pension actuaries through every stage of the pension valuation process - from preliminary client interview to review of pension valuation reports, drafting of qualified domestic relat more... Add to cart   |  Price: $385.00  |  ISBN: 9780735582101  |  Format: Looseleaf  Imprint: Aspen Publishers