Here are the complete guidelines for conducting a preliminary pension valuation, determining its relative importance in the distribution of assets, and hiring a valuation expert. You'll find detailed discussions on the availability of certain pension funds before retirement; the role of taxes in a pension valuation; QDROs and how they work; offsetting marital assets; the use of mortality tables; and ERISA-exempt plans. This SECOND EDITION is expanded with increased case law and background, comprehensive sample QDROs, and more examples to assist the family law practitioner.
Table of Contents
List of Acronyms Chapter 1 Pension Assets in Divorce Chapter 2 Defined Benefit Pension Plans Chapter 3 Defined Contribution Plans Chapter 4 Special Topics Chapter 5 Federal Retirement Systems Chapter 6 Statutory Framework of Retirement Systems Chapter 7 Plan Administration Chapter 8 Termination and Retirement Chapter 9 Marriage and Divorce Chapter 10 Death and Survivor Benefits Chapter 11 Deprivation of Benefits Chapter 12 Time Value of Money Chapter 13 Valuation of a Defined Benefit Pension Plan Chapter 14 Valuation of a Defined Contribution Plan Chapter 15 Funding Chapter 16 Social Security Chapter 17 Pension Court Orders Appendix A Examination of Pension Expert Witness Appendix B Sample Summary Plan Description for a Defined Benefit Pension Plan Appendix C Sample Summary Plan Description for a Defined Contribution Individual Account Plan Appendix D Pension Valuation Variety Chart Appendix E Sample Values of a Pension at Age 65 Using GATT Rates Appendix F Coverture Fraction Method Appendix G Sample Summary Annual Report Form Appendix H Sample Notice to Interested Parties of Plan Amendment Encyclopedia of Pension Terminology for Divorce Cases Index