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When couples get divorced they must decide how to divide their property. Retirement benefits (pensions) often form a substantial part of the parties' total marital estate and many times are the largest single marital asset afforded the couple. Similar to other assets, pensions are typically divisible in cases of divorce to the extent that they are acquired during the period of marriage. In order to divide a pension, the value of the retirement benefits accumulated during the period of marriage must be determined. The division of these benefits follows a 3-step process.
The Table of Contents:
Chapter 1 - Overview of Pension Issues in Divorce
Chapter 2 - The Basics of Pension/Retirement Plans * Future Benefit Plans - Retirement Plan - Disability Plan * Classification of Future Benefit Plans - Matured Plan - Unmatured Plan - Vested Plan - Unvested Plan - Defined Benefit Plan - Defined Contribution Plan - Noncontributory Plan - Contributory Plan
Chapter 3 - Why Pensions are Divided Upon Divorce
* What Is Property?
Chapter 4 - Property Division Law
* All Property Model
Chapter 5 - Distributing Retirement Benefits
Chapter 6 - Mechanics of Deferred Distribution
Chapter 7 - Use of a Qualified Domestic Relations Order (QDRO) to Accomplish a Deferred Distribution
Chapter 8 - Mechanics of Immediate Offset
Chapter 9 - Discussion of Special Issues
Appendix I - General Pension Valuations FAQs
About the Author:
Kathryn V. Zeller, is a pension analyst with Pension Appraisers, Inc., which values pensions throughout the U.S. for equitable distribution in divorce. She has over ten years experience with valuing pensions and drafting qualified domestic relations orders. She has also testified in 10 different states regarding the distribution of pensions upon divorce.
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