Widely recognized as the definitive work on the topic, Qualified Domestic Relations Order Handbook, written by Gary A. Shulman, turns the most confusing QDRO issues into clear answers and step-by-step guidelines.Drawing on years of experience, Shulman steers you past the QDRO pitfalls, with expert tips, drafting checklists, and even a special chapter on 29 areas of high liability risk. In this volume you'll find:
Comprehensive model separation agreement language that you can incorporate directly into decrees to ensure that all of the QDRO issues are properly addressed
Guidance on how to "revoke" a QDRO that has already been approved by the plan administrator
Guidance on how to draft and administer child support QDROs
Dozens of tips on how to detect potentially hazardous deficiencies in the "company model" QDRO
Detailed instructions and models for dividing federal and state government plans
Why waste time and risk costly errors by working with scattered resources and partial information?
With the Handbook, you'll save time as well as trouble. It provides fast, definitive resolutions to all your QDRO questions. And because it's designed for both attorneys and plan administrators, it helps you anticipate questions throughout the entire drafting and approval process. That means less guesswork, fewer delays and most importantly, less liability exposure.
Qualified Domestic Relations Order Handbook provides everything you need to draft or administer QDROs promptly and accurately, with a superb toolkit of resources for attorneys and administrators, including:
21 QDRO models for all types of plans and conditions
Step-by-step drafting guidelines
Model language for specific circumstances
Model discovery letters for requesting retirement plan information
Sample correspondence
Drafting and compliance checklists
Company policies and procedures manual
Appendices of related statutory provisions
And much more!
Qualified Domestic Relations Order Handbook has been updated to include:
A new discussion dealing with the impact of same-sex marriage on QDROs, including the recent Supreme Court decision and guidance offered by the IRS and DOL
Revised model QDROs for defined contribution plans that clarify their intent and expedite the review process from the plan administrator's perspective, as well as address some substantive issues, such as vesting, plan loans, and continued jurisdiction of the courts
A new discussion regarding the effect of the participant's vesting status under a "Defined Contribution" plan
An updated model QDRO for dividing Employee Stock Ownership Plans ("ESOPs")
A discussion of how plan administrators should treat the vesting status of plan participants in QDROs