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Qualified Domestic Relations Order (QDRO) Answer Book, 6th Edition

Qualified Domestic Relations Order (QDRO) Answer Book, 6th Edition

作者： Mark W. Dundee
出版商： Aspen
ISBN: 9781454872726
出版时间 December 2016
规格： Hardback , 840 pages
适应领域： U.S. ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥3,803.70

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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
Qualified Domestic Relations Order Answer Book has been updated to include:
- The latest developments in the transfer of retirement assets from the dissolution of same sex
- Lump sum cash-outs to participants, retirees, and alternate payees
- Impact to participants, retirees, and alternate payees of plan asset transfers to third-party annuity providers
- 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 & Investment Plan
- 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, top-hat, excess benefit, bonus, 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
- 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

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Qualified Domestic Relations Order (QDRO) Answer Book, 6th Edition

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Qualified Domestic Relations Order (QDRO) Answer Book, 6th Edition

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