Divorce Source: Pensions

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	21. Divorce Source: DEFERRED DISTRIBUTION OF RETIREMENT BENEFITS: RETROACTIVE AWARDS All American jurisdictions now agree that retirement benefits are subject to division in some if not most divorce cases. See generally Brett R. Turner, Equitable Distribution of Property 6.09 2d ed. 1994 & Supp. 2004. The most common method of division is deferred distribution, which awards the nono ... 26.1%
	22. Divorce Source: A POSSIBLE NEW ALTERNATIVE FOR DEFERRED DISTRIBUTION OF RETIREMENT BENEFITS: THE SEPARATE INTEREST APPROACH Division of defined benefit retirement plans in state divorce court has become a settled practice. The basic parameters of the process are well known to all attorneys. Determine the benefits which the owning spouse is entitled to receive in the future. If the immediate offset approach is used, deter ... 26.1%
	23. Divorce Source: Property Division/Retirement Benefits/Delaying Retirement: The wife appealed from the denial of her motion to obtain a share of the pension benefits available to the husband and from the denial of an entry of a QDRO. The appellate court held that it was inequitable for the trial justice to allow the husband to unilaterally deprive the wife of her share of t ... 26.1%
	24. Divorce Source: DISCHARGEABILITY OF DEFERRED DISTRIBUTION PENSION AWARDS UNDER FEDERAL BANKRUPTCY LAW Most divorced and bankrupt spouses are employed, and many have been ordered by state courts to share their future pension benefits with their former spouse. The status of the deferred distribution pension awards has therefore been the subject of a substantial body of bankruptcy law. ... 26.1%
	25. Divorce Source: Property Distribution/Retirement Benefits/Early Retirement Plans Courts in different jurisdictions have recently reached opposite, though not necessarily contradictory, conclusions regarding the divisibility of retirement benefits made available through early retirement plans ... 26.1%
	26. Divorce Source: THE EMERGING MARITAL CONTROVERSY : WHEN SHOULD POSTDISSOLUTION RETIREMENT BENEFIT INCREASES BE TREATED AS MARITAL PROPERTY? A CLE seminar is held on the subject of pension plans in the marital estate. The panelists teaching the seminar consist of a certified public accountant, a tax attorney who specializes in retirement plans, a pension actuary, and a moderator. ... 26.1%
	27. Divorce Source: CLASSIFICATION OF POSTDIVORCE INCREASES IN RETIREMENT BENEFITS: REPORTED CASE LAW There is general agreement that when the court divides retirement benefits through the deferred distribution method of pension division, it should divide only the marital share of each monthly payment. To determine the marital share, the court multiplies each payment by a percentage known as the cov ... 26.1%
	28. Divorce Source: Equitable Distribution/Marital Property/Nonvested Pension At the time of divorce, the husband had attained the rank of technical sergeant and had decided to make the Air Force his career. The husband ... 26.1%
	29. Divorce Source: Alimony/Retirement Benefits/Definition of Income When the parties were divorced in 1985, the court found that the husband owned retirement benefits which constituted marital property. Opting for the immediate offset method of pension division, the court awarded the retirement benefits entirely to the husband, awarded the wife other property of equ ... 26.1%
	30. Divorce Source: DIVISION OF EARLY RETIREMENT BENEFITS UPON DIVORCE As noted in the introduction to this month ... 26.1%

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