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CONTENTS:
Chapter One - AN INTRODUCTION TO QDROs
Part A. Questions and Answers About QDROs
Part B. Understanding QDROs
1.01 The Basic Aspects of QDROs
1.02 A Brief History of QDROs
1.03 The Purposes, Effects and Uses of QDROs
1.04 The Legal Requirements of QDROs
Chapter Two - QUALIFIED EMPLOYEE BENEFIT PLANS
2.01 An Introduction to Qualified Plans
2.02 Types of Qualified Plans
2.03 The Basic Requirements of Qualified Plans
Chapter Three - THE QDRO NEEDS OF ALTERNATE PAYEES
3.01 The QDRO Needs of Alternate Payees With Accrued Child Support or Alimony Claims
3.02 The QDRO Needs of Alternate Payees With Future Child Support or Alimony Needs
3.03 The QDRO Needs of Alternate Payees With Respect to the Division of Marital Property
Chapter Four - OBTAINING QDRO INFORMATION
4.01 Obtaining Employment and Plan Participation Information
4.02 Obtaining Plan Benefit Information
Chapter Five - THE PREPARATION AND DRAFTING OF A QDRO
5.01 The Regulation of QDROs by Federal Agencies
5.02 Shared Payment QDROs vs. Separate Interest QDROs
5.03 Complying with the Informational Requirements of QDROs
5.04 Complying with the Negative QDRO Requirements
5.05 Determining the Amount or Percentage of Benefits
5.06 Determining the Payment Period and the Form of Benefit
5.07 Treating a Former Spouse as a Surviving Spouse
5.08 Handling Early Retirement Incentives
5.09 Providing for the Premature Death of the Alternate Payee
5.10 Miscellaneous QDRO Provisions
Chapter Six - OBTAINING APPROVAL OF A QDRO
6.01 The QDRO Determination Process
6.02 The QDRO Determination Period
6.03 The Segregation and Withholding of Benefits During the QDRO Determination Period
Chapter Seven - THE TAX ASPECTS OF QDROs
7.01 The Taxability of Periodic Payments Under QDROs
7.02 The Taxability of Lump Sum Payments Under QDROs
Chapter Eight - ALTERNATIVES TO QRDOs
8.01 The Use of an IRA in Lieu of a QDRO
8.02 The Use of a Plan Loan in Lieu of a QDRO
8.03 Distributing Other Assets in Lieu of a QDRO
Chapter Nine - PROVIDING GROUP INSURANCE BENEFITS IN QUALIFIED ORDERS
9.01 Qualified Medical Child Support Orders
9.02 Providing Group Health Insurance Benefits for a Former Spouse in a QDRO
9.03 Providing Group Life Insurance Benefits in a QDRO
Chapter Ten - PROVIDING COURT-ORDERED RETIREMENTS BENEFITS TO FORMER SPOUSES OF CIVILIAN GOVERNMENT EMPLOYEES OR RETIREES
10.01 An Introduction to COAPs
10.02 The Types of Benefits Available to Former Spouses Under CSRS and FERS
10.03 Obtaining COAP Information
10.04 The Preparation and Drafting of COAPs
10.05 Obtaining Approval of a COAP
RETURN TO BOOK
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