Qualified Domestic Relations Order Handbook, Volume 1Distilled from years of Fortune 500 consulting practice, Shulman's administrative tools and techniques in Qualified Domestic Relations Order Handbook help plan administrators streamline the entire QDRO review and compliance process, while cutting the risk of errors, penalties, and litigation. They include model policies and procedures, review checklists, staff training cases, and more. Contains new models and guidelines for drafting airtight QDROs that speed approval, maximize your clients' rights, and steer you through the malpractice minefields of ERISA and the IRC. Author Gary Shulman begins with QDRO basics, then dissects the key elements of defined contribution and defined benefits plans. He walks you through the preparation of QDROs for different plans and conditions -- using tested models and sample language. An entire chapter highlights 17 crucial malpractice traps, followed by checklists, attorney Q&A, and tips on working proactively with plan administrators. |
Contents
Chapter | 1-1 |
Appendix | 1-5 |
BRIEF ANALYSIS OF REQUIRED QDRO CRITERIA | 1-57 |
Chapter 3 | 3-1 |
Model Separation Agreement Language for Defined Benefit | 3-32 |
Model Separation Agreement Language for Defined Benefit | 3-39 |
Model Separation Agreement Language for Defined | 3-47 |
Model Abbreviated Separation Agreement Language | 3-53 |
Problem | 17-11 |
QUESTIONS AND ANSWERS ON QDROs | 18-1 |
Chapter 19 | 18-23 |
Model QDRO Revocation Order | 19-1 |
Chapter 20 | 20-1 |
LITIGATING THE QDRO | 20-73 |
20A 10 Appeals | 20-115 |
20A 12 ERISA Advisory Opinions and What the DOL Procedure | 20-121 |
Model Abbreviated Separation Agreement Language | 3-59 |
Chapter 10 | 4-10 |
Chapter 5 | 5-1 |
Chapter 6 | 6-1 |
Chapter 7 | 6-7 |
SURVIVORSHIP CONSIDERATIONS | 7-1 |
PART IV | 7-38 |
EARLY RETIREMENT SUBSIDIES SUPPLEMENTS | 8-1 |
HOW TO DRAFT QDRO IF PARTICIPANT IS ALREADY | 9-93 |
Model Shared Payment CovertureBased QDRO | 10-13 |
Model Shared Payment FixedDollar QDRO for Retired | 10-20 |
Model Shared Payment Specified Percentage QDRO | 10-27 |
Chapter 11 | 11-1 |
Model QDRO for Defined Contribution Plan Awarding | 11-2 |
Chapter 12 | 12-1 |
Chapter 13 | 13-1 |
Chapter 14 | 13-16 |
Model Cash Balance QDRO No 2 Coverture Before | 14-1 |
Civil Service Retirement System | 14-30 |
Chapter 15 | 14-35 |
Model Defined Contribution QDRO for Collection | 15-19 |
Elected | 15-31 |
Model Defined Contribution QDRO for Collection | 15-34 |
Chapter 16 | 16-1 |
Chapter 17 | 17-1 |
Chapter 21 | 21-1 |
Chapter 9 | 21-9 |
PART II | 21-31 |
Chapter 23 | 23-1 |
Chapter 24 | 24-1 |
Model Cash Balance QDRO No 1 Percentage of Total | 24-14 |
Chapter 26 | 26-1 |
Chapter 27 | 27-1 |
Chapter 28 | 27-28 |
Chapter 29 | 27-29 |
Chapter 31 | 27-31 |
Chapter 32 | 27-32 |
STREAMLINING ADMINISTRATION TECHNIQUES | 28-1 |
GUIDE TO OUTSOURCING QDRO BURDEN | 29-1 |
Model Child Support QDRO for Defined Contribution | 29-23 |
Model QDRO for Defined Contribution Plan Awarding | 30-17 |
DIVIDING MILITARY RETIRED | 30-101 |
DIVIDING RAILROAD PENSIONS | 32-1 |
Chapter 33 | 33-1 |
Chapter 34 | 34-1 |
SECTION 414P OF THE INTERNAL REVENUE CODE | A-1 |
FIELD ASSISTANCE BULLETIN 20033 | C-3 |
| IW-1 | |
Common terms and phrases
accrued benefit actions actual actuarial adjusted agreement Alternate Payee Alternate Payee’s assigned Alternate Payee’s benefits amended amount and/or apply approach approved attorney award basis become beneficiary benefit pension plan calculated changes child support Code commencement commencement date Continued court coverture death defined benefit pension determined distribution divorce domestic relations order drafting early retirement subsidy effect election employee entitled ERISA event example extent former spouse funds further inadvertent income increased intent Internal Revenue Code investment issue jurisdiction language limited loan marital marriage ment model QDROs month monthly necessary Participant Participant’s benefits parties payable Payee’s payments pension benefits percent permitted Plaintiff plan administrator plan participant portion protection pursuant qualified reason receive reduced regarding remaining result Security separate interest specified status submit supplements surviving spouse survivor annuity total account balance vested