The premier resource for guidelines through every stage of the pension valuation process! Value of Pensions in Divorce, Fourth Edition by Marvin Snyder, Mark K. Altschuler List Price: $385.00   Eligible for Free Standard Shipping on U.S. Prepaid Orders Imprint: Aspen Publishers ISBN: 9780735582101 Looseleaf: 171 pages Publication Cycle: Supplemented annually Last Updated: 12/20/2012 Automatic Supplementation More Info. Available: Item ships in 3-5 Business Days

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 relations orders (QDROs), and cross-examination of expert witnesses. Mathematics are kept to a minimum, and legal principles and concepts of pension valuation are translated into plain English and illustrated with examples, sample court orders, and pension documents. Value of Pensions in Divorce includes detailed explanations and examples, as well as updates on standard topics. It introduces new approaches and new concepts relevant to everyday practice. It also offers practical applications of the values, allocations, and settlements of pensions in marital dissolutions. Features include: Statutory case law and references where appropriate The "why" and "how" of pensions of all kinds Detailed actuarial valuations of pensions Sample QDROs An extensive Glossary And more! Value of Pensions in Divorce has been updated to include: Analysis, tables, and sample valuations to reflect the new standards for pension valuation under the Pension Protection Act of 2006 and under the Pension Benefit Guaranty Corporation (PBGC) Detailed explanation of how a present value is calculated Expanded coverage of bright line vs. coverture, including a nationwide survey of bright line states and coverture states Expanded analysis of joint and survivor valuations, including detailed explanation of joint mortality Expanded discussion and case law citations of the subtraction, tracing, and coverture methods of defined contribution valuations New case studies and detailed analyses of the three valuation methods, with explanation of the time-weighted rate of return View the Highlights for this title. 1. PENSION ASSETS IN DIVORCE Divorce and Marital Property Pensions in General Types of Pension Plans Theory of Pensions in Divorce The Pension Paradigm Allocation Approaches Sample Options at Retirement 2. DEFINED BENEFIT PENSION PLANS Pay Basis Benefit Formulas Adding Purchased Service to Benefit Formula Benefit Calculations Anatomy of an Annuity Joint-and-Survivor Annuity Benefit Statements Erroneous Benefit Estimates Seeking General Information Valuation Request Form 3. DEFINED CONTRIBUTION PLANS Individual Accounts Thrift Savings Plan for Federal Employees 401(k) Plan Stock Ownership, Option, or Bonus Plan Vested and Non-Vested Account Balances Investment Trust 4. CHALLENGING THE PENSION EXPERT 5. FEDERAL RETIREMENT SYSTEMS Pensions for Federal Employees Thrift Savings Plan Civil Service Retirement System Federal Employees Retirement System Valuation of CSRS and FERS Benefit CSRS and FERS Plan Provisions Comparison of CSRS and FERS Postal Workers' Pensions Federal Civil Service Annuity as a Pension Naming the Court Order Alternative Form of Annuity Option Cancellation of Survivor Annuity 6. STATUTORY FRAMEWORK FOR RETIREMENT SYSTEMS Internal Revenue Code Employee Retirement Income Security Act Pension Benefit Guaranty Corporation Retirement Equity Act General Agreement on Tariffs and Trade The 30-Year Bond Rate Problem Pension Funding Equity Act Economic Growth and Tax Relief Reconciliation Act of 2001 Effect of Pension Protection Act of 2006 on Cash-Outs Qualified Optional Survivor Annuity 7. PLAN ADMINISTRATION Importance of ERISA Status Plan Qualification Plan Documentation Plan Administrator Enrolled Actuary Required Disclosures Fees Required Filings Plan Assets Actuarial Reports Breach of Fiduciary Duty Actuarial Filings - New Schedules in 2009 8. TERMINATION AND RETIREMENT Vesting Termination of Employment Deferred Payment Normal Retirement Age Early Retirement Retiree in Pay Status Disability Pensions vs. Retirement Pensions Reemployment After Retirement 9. MARRIAGE AND DIVORCE Questions for a New Client Documentation Marital Agreements Multiple Marriages and Divorces Sample Interrogatories Concerning Retirement and Deferred Income Plans Bifurcated Divorce Annulment Improper Payout ERISA Preemption Prenuptial Agreements and Waiver of Pension Benefits Frequently Asked Questions by the Employee-Spouse Frequently Asked Questions by the Nonemployee-Spouse Bigamy Same-Sex Marriage 10. DEATH AND SURVIVOR BENEFITS Preretirement and Postretirement DeathBenefits Death Benefits and Divorce Death and Survivor Benefits Awarded Under QDRO or Other Court Order Life Expectancy Life Insurance Retirement Options and Actuarial Equivalents Considering a Joint-and-Survivor Option Effect of Second Marriages Death of Retiree and Absence of Spouse Death of Survivor and Remarriage of Retiree ERISA Preemption Plan Elimination of Death Benefit 11. DEPRIVATION OF BENEFITS Alienation and Attachment Vesting and Forfeitures Waivers Reduction in Benefits Breaks in Service Data Correction Inflation Bankruptcy Wrongful Death Postponement of Pension to Deny to Spouse Removal of Joint-and-Survivor Coverage Cancellation or Loss of Early Retirement Benefits Incorrect Benefit Statements Criminal Activity Uneven Treatment: Professional Golfers Employees Terminated with Vested Rights Not Entitled to Immediate Early Retirement Benefits Alternate Payee Beneficiary Problem Unavailable Survivor Benefits: Replacement with Life Insurance Loss of Benefits by "Phantom Benefit" Last-Minute Plan Amendment to Benefit Only Select Employees No QDRO in Missouri Abandoned Plan Special Retirement Documentation Dispute When Is a Deferred Vested Benefit a Pension Benefit? Pregnancy Leave Severance Pay 12. TIME VALUE OF MONEY Money Now and Then Accounting for Interest Discount and Projection Impact of Interest Rates on Present Value Sources of Interest Rates Impact of Interest Rate Assumptions Mortality 13. VALUATION OF A DEFINED BENEFIT PENSION PLAN Information Needed for Pension Valuation What Is Present Value? Valuation Date Time Rule/Coverture Fraction Computation Dates Continuation or Absence of Contributions Pension in Pay Status The Pension Algorithm Negative Pension Value Incorrect Benefit Statements Relative Values of Pension Benefits Mortality When Not to Have a Pension Valuation Cost-of-Living Adjustments When Husband and Wife Each Have a Pension When Husband and Wife Have Different Benefit Plans Effect of Normal Retirement Age Lump-Sum Value Expert Witness Standards 14. VALUATION OF A DEFINED CONTRIBUTION PLAN Complications Valuation Features Investment Returns on Opening Balance Subtraction Method The Coverture Fraction (Time Rule) Present Value vs. Deferred Distribution Estimating Values with Incomplete Data Valuation Considerations in Defined Contribution Plans 15. FUNDING Typical Funding of a Pension Plan Contributions to Defined Benefit Pension Plans Annuity Contracts 16. SOCIAL SECURITY Social Security Retirement Age Early Social Security Retirement Pension Benefits as a Surrogate for Social Security Spousal Social Security Benefits Social Security in the Pension Formula Social Security in Decrees of Divorce Social Security and Federal Pension Values Social Security as an Offset Social Security Valued with Inflation 17. PENSION COURT ORDERS DROs and QDROs Plans Subject to Court Orders Information Needed Drafting Considerations Pension Allocation Formulas Shared vs. Separate Payment of Benefits Division of Investments in Defined Contribution QDROs Standardized QDROs Belated QDRO Pension Court Order Review Checklist Sample Pension Court Orders QDRO Expenses Attorneys' Fees QDRO as a Contract Determining Whether a Document Is a QDRO Distribution Without a QDRO QDRO Conditions for Joint-and-Survivor Coverage Submission of a QDRO by a Proper Person Administrative Conditions for Receiving QDRO Payments A Clarification Is Not an Amendment to a QDRO Updated QDRO Guidance 18. TAXATION AND PENALTIES Retirement Annuity Tax Basis Withholding Optional Forms of Payment Death Before Retirement Survivor Beneficiary After Retirement Defined Benefit and Defined Contribution Plans Withholding and Penalty QDRO Payments IRA Transfer in Divorce The IRA Paradox Taxation on Transfer of Marital Property Order to Pay Taxes and Penalties Taxation of Alimony, Spousal Support, or Child Support 19. CASH BALANCE PENSION PLANS Features of a Cash Balance Plan A Cash Balance Plan by Any Other Name Cash Balance Plateau Effect Pension Equity Cash Balance Plan Early Retirement and the Cash Balance Plan Controversy over Cash Balance Plans 20. BANKRUPTCY Filing for Bankruptcy Bankruptcy, the IRS, and ERISA The U.S. Supreme Court Benefit Increases Divorce and Bankruptcy 21. CHILD SUPPORT Welfare Reform Act Defined Benefit Plan Problem Defined Contribution Plans and Child Support Taxes on Pension Distributions for Child Support Tax Withholding Payment of Funds 22. NONQUALIFIED PLANS Section 457 Plans Supplemental Executive Retirement Plans Section 403(b) Plans 23. MILITARY PENSIONS IN DIVORCE Jurisdiction Servicemembers Civil Relief Act Survivor Benefit Plan for Retired Military Personnel Military Reservists’ Retirement Benefits Military Life Insurance Law Governing Division of Military Pensions The 10-Year Rule Form DD 2293 Potential Pension Value Vesting Relief from Early Retirement Penalty Distribution from Military Pension as Alimony 24. RAILROAD RETIREMENT BENEFITS In General Railroad Retirement Benefit Tiers I and II "This book is a classic and has passed the test of time because it demystifies pension valuation by spelling out the rules, clarifying the principles and working the formulas." Attorney Robert D. Feder quoted from 30 Pa Family Lawyer 30-31 (April 2008) 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  Qualified Domestic Relations Order (QDRO) Answer Book, Fifth Edition Mark W. Dundee 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  more... Add to cart   |  Price: $355.00  |  ISBN: 9780735508873  |  Format: Hardcover  Imprint: Aspen Publishers  Psychological Experts in Divorce Actions, Fifth Edition Marc J. Ackerman, Andrew W. Kane Emotionally charged issues abound in matrimonial practice , especially in custody disputes. Expert testimony can have a dramatic impact on the outcome of a case, and when matters are highly sensitive or sensational the seeming objectivity of an expert can be dispositive. To effectively reinforce more... Add to cart   |  Price: $297.00  |  ISBN: 9780735510326  |  Format: Hardcover  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  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... Add to cart   |  Price: $449.00  |  PIN: SS01482181  |  Format: Paperback  Imprint: Aspen Publishers  Cash Balance Plan Answer Book, Second Edition Daniel Schwallie, Barbara Hogg, Paul Rangecroft, Eric Keener Cash Balance Plan Answer Book is the only resource that provides reliable answers to over 500 cash balance plan questions. Logically organized in the popular Q&A format, the Cash Balance Plan Answer Book is a user-friendly guide that explains the fundamentals of cash balance plans and how a more... Add to cart   |  Price: $365.00  |  ISBN: 9780735508934  |  Format: Hardcover  Imprint: Aspen Publishers