Publisher's Synopsis
<p> Aspen Publishers' <b><i>Qualified Domestic Relations Order Answer Book's</i></b> timesaving question-and-answer format cuts through the complexities of preparing, reviewing and administering QDROs and QMCSOs. </p> <p> For over 800 QDRO-related questions, you receive instant, authoritative answers and insights that clearly identify: </p> <ul> <li> <b>The latest laws and regulations and how they apply to QDROs</b>, covering 401(k), ESOP, Defined Benefit and Defined Contribution Plans, and many other plans </li> <li> <b>Specific provisions of QDROs and their effects</b> on plan participants, alternate payees and plan administrators </li> <li> <b>Practical solutions to common preparation and administration problems</b> such as avoiding "lost" benefits, extrinsic evidence, evaluating buyouts, federal and state income tax considerations and many others </li> <li> <b>Appropriate language to use</b>, based on samples of actual court orders, when preparing a QDRO to meet specific obligations </li> </ul> <p> The <b><i>Qualified Domestic Relations Order Answer Book, Fifth Edition</i></b> , has been updated to include coverage of: </p> <ul> <li> 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 </li> <li> The transfer of retirement assets from the dissolution of same sex marriages, domestic partnerships, and civil unions </li> <li> The issues dealing with post-death QDROs and survivor benefits </li> <li> 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 </li> <li> The importance of revising and following QDRO and plan administrative procedures </li> <li> Expanded coverage of church-sponsored plans and Indian tribal plans </li> <li> Reexamination of the QDRO rules through the latest court rulings </li> <li> Controversial aspects of the allocations between participants and alternate payees </li> <li> The latest court decisions affecting the division of qualified and nonqualified retirement plan benefits, buyouts, and offsets </li> <li> Recovery of overpayments, payments mistakenly made, and other administrative errors in administering QDROs </li> <li> The latest developments in spousal support, child support, maintenance obligations, and general divorce related matters </li> <li> The most recent insights into the division of fringe benefits, nonqualified benefits, and severance plan benefits </li> <li> The latest developments in division of military, federal, and state retirement plans </li> <li> The latest federal and state legislation impacting retirement benefits </li> <li> Insight into the taxation of the division of retirement and other employee benefits at divorce </li> </ul> <p> </p>
