The age at which a plan participant may first commence pension benefits under the provisions of the plan. Normally, benefits payable to someone before normal retirement age are actuarially reduced to reflect the earlier commencement of benefits.

The age at which a plan participant may first commence pension benefits under the provisions of the plan. Normally, benefits payable to someone before normal retirement age are actuarially reduced to reflect the earlier commencement of benefits.

This depends on the type of plan involved. 401(k), 403(b) and 457 Plans (also known as Defined Contribution Plans), IRA's, ESOP's and Thrift Savings Plans usually permit cash distributions. Most pension plans (also known as Defined Benefit Plans) and military and federal civil service plans only permit monthly payments, not lump sums. A QDRO cannot override the terms of the plan itself which specify the form in which payments can be made.

Technically, an IRA is not a "qualified" retirement plan.

In most cases, the custodian only requires a certified copy of the Divorce Decree, which clearly identifies the IRA to be divided (i.e. name of the custodian and the account number), the award, and the identity of the parties. In many cases, this, along with transfer forms provided by the custodian is sufficient to divide the IRA. However, sometimes the custodian may request a QDRO.

In some cases, the custodian may request a letter of instruction, which is a letter that describes the assignment in more detail and is signed by both parties.

We recommend a call to the account representative or custodian to determine what is required.

The age at which a plan participant may first commence pension benefits under the provisions of the plan. Normally, benefits payable to someone before normal retirement age are actuarially reduced to reflect the earlier commencement of benefits.

Contributions made to a defined contribution benefit plan, such as a 401(k) Retirement Savings Plan, by the employer based on a certain percentage of the employee’s own contribution. For example, an employer may contribute 50 cents on the dollar for each dollar which an employee contributes to the plan on a payroll deduction basis, up to 6 percent of his/her base salary.

Contributions made to a defined contribution benefit plan, such as a 401(k) Retirement Savings Plan, by the employer based on a certain percentage of the employee’s own contribution. For example, an employer may contribute 50 cents on the dollar for each dollar which an employee contributes to the plan on a payroll deduction basis, up to 6 percent of his/her base salary.

Technically, an IRA is not a "qualified" retirement plan.

In most cases, the custodian only requires a certified copy of the Divorce Decree, which clearly identifies the IRA to be divided (i.e. name of the custodian and the account number), the award, and the identity of the parties. In many cases, this, along with transfer forms provided by the custodian is sufficient to divide the IRA. However, sometimes the custodian may request a QDRO.

In some cases, the custodian may request a letter of instruction, which is a letter that describes the assignment in more detail and is signed by both parties.

We recommend a call to the account representative or custodian to determine what is required.

Yes. Information is key in these cases. Many companies have multiple retirement plans. Unless your divorce decree is clear as to which plan is to be divided, questions can arise. Questions can cost you time & money. Be sure to acquire a plan statement or estimate for the plan(s) that is/are to be divided.

The actuarial adjustment necessary to convert a participant’s benefits into different forms and/or payment periods so that the total value of a participant’s pension benefits remains equal (on an actuarial basis) regardless of the form of benefit or the commencement date the participant may elect.

Yes. Information is key in these cases. Many companies have multiple retirement plans. Unless your divorce decree is clear as to which plan is to be divided, questions can arise. Questions can cost you time & money. Be sure to acquire a plan statement or estimate for the plan(s) that is/are to be divided.

It depends.

Never assume that an Alternate Payee can receive immediate access to funds. When it comes to defined contribution plans (i.e. 401(k) plans) distributions can take place relatively quick once the Plan Administrator approves the (Q)DRO. However, with some plans, distributions may only be available once a year during a specific period.

For most traditional defined benefit plans, payment may commence at the employee’s earliest retirement eligibility or later. If timing of a distribution is a concern, be sure to confirm the distribution timing & options before the deal is finalized.

The actuarial adjustment necessary to convert a participant’s benefits into different forms and/or payment periods so that the total value of a participant’s pension benefits remains equal (on an actuarial basis) regardless of the form of benefit or the commencement date the participant may elect.

At minimum, request statements for each retirement plan in which a party has an interest. You may also want to request the plan participant to provide the Summary Plan Description ("SPD") for each retirement plan being divided. The SPD is a detailed guide to the benefits the program provides and how the plan works.

It depends.

Never assume that an Alternate Payee can receive immediate access to funds. When it comes to defined contribution plans (i.e. 401(k) plans) distributions can take place relatively quick once the Plan Administrator approves the (Q)DRO. However, with some plans, distributions may only be available once a year during a specific period.

For most traditional defined benefit plans, payment may commence at the employee’s earliest retirement eligibility or later. If timing of a distribution is a concern, be sure to confirm the distribution timing & options before the deal is finalized.

According to Section 72(t)(2)(C) of the Internal Revenue Code “(IRC”), the answer is “No.” Many believe that if an alternate payee elects a distribution from an ERISA qualified plan prior to age 59 ½, that he or she is subject to income tax and penalty. However, under Section 72(t)(2)(C) of the IRC, any distribution to an alternate payee pursuant to a qualified domestic relations order (within the meaning of section 414(p)(1) of the IRC), shall not be subject the additional 10% tax.

Please note that the alternate payee may be subject to regular income tax on the distribution.

You are encouraged to consult with your account and/or financial representative for further explanation prior to make a distribution.

Ideally, the settlement agreement or divorce decree should clearly identify:

The retirement plan name.

The amount to be awarded to the Alternate Payee (as a dollar amount or percentage).

Whether the Alternate Payee's award is to include any investment earnings and losses from the date of division to the date of segregation/distribution.

How the Plan Administrator should treat any loans on the account, for loans taken before the date of division as well as for loans taken after the divorce.

Ideally, the settlement agreement or divorce decree should clearly identify:

The retirement plan name.

The amount to be awarded to the Alternate Payee (as a dollar amount or percentage).

Whether the Alternate Payee's award is to include any investment earnings and losses from the date of division to the date of segregation/distribution.

How the Plan Administrator should treat any loans on the account, for loans taken before the date of division as well as for loans taken after the divorce.

The Qualified Pre-retirement Survivor Annuity is a benefit that is paid to an employee’s surviving spouse in the event of the employee’s death prior to retirement.

According to Section 72(t)(2)(C) of the Internal Revenue Code “(IRC”), the answer is “No.” Many believe that if an alternate payee elects a distribution from an ERISA qualified plan prior to age 59 ½, that he or she is subject to income tax and penalty. However, under Section 72(t)(2)(C) of the IRC, any distribution to an alternate payee pursuant to a qualified domestic relations order (within the meaning of section 414(p)(1) of the IRC), shall not be subject the additional 10% tax.

Please note that the alternate payee may be subject to regular income tax on the distribution.

You are encouraged to consult with your account and/or financial representative for further explanation prior to make a distribution.

Ideally, the settlement agreement or divorce decree should clearly identify:

The retirement plan name.

The amount to be awarded to the Alternate Payee (as a dollar amount or percentage).

How the Plan should calculate the Alternate Payee's award. Is it as of the date of divorce or should the Plan Administrator use a coverture fraction?

When the benefits to the Alternate Payee are to commence -- at the Participant's earliest retirement age (a separate interest benefit) or when the Participant's benefits begin (a shared interest benefit).

Whether the Alternate Payee is entited to pre-retirement survivor annuity benefits.

Whether the Alternate Payee is entitled to post-retirement survivor annuity benefits. (This is typically not awarded to an Alternate Payee if the Alternate Payee's award is a separate interest.)

Whether the Alternate Payee is entited to any temporary or supplemental benefits or cost-of-living increases.

The Qualified Pre-retirement Survivor Annuity is a benefit that is paid to an employee’s surviving spouse in the event of the employee’s death prior to retirement.

Ideally, the settlement agreement or divorce decree should clearly identify:

The retirement plan name.

The amount to be awarded to the Alternate Payee (as a dollar amount or percentage).

How the Plan should calculate the Alternate Payee's award. Is it as of the date of divorce or should the Plan Administrator use a coverture fraction?

When the benefits to the Alternate Payee are to commence -- at the Participant's earliest retirement age (a separate interest benefit) or when the Participant's benefits begin (a shared interest benefit).

Whether the Alternate Payee is entited to pre-retirement survivor annuity benefits.

Whether the Alternate Payee is entitled to post-retirement survivor annuity benefits. (This is typically not awarded to an Alternate Payee if the Alternate Payee's award is a separate interest.)

Whether the Alternate Payee is entited to any temporary or supplemental benefits or cost-of-living increases.

A single life annuity benefit is paid in the form of monthly payments over the life of the participant. The benefit stops when the participant dies. There are no post-retirement death benefits paid when the participant dies. Under a single life annuity form the participant is not allowed to designate a beneficiary. This is the basic normal form of benefit for most defined benefit plans.

All qualified defined benefit plans must provide a qualified joint and survivor annuity (QJSA) form of benefit payable to a surviving spouse of a married participant. The QJSA must be equal to at least 50% but not more than 100% of the amount payable to the participant during the couple’s joint lives. The QJSA must be the actuarial equivalent of a single life annuity based on the life expectancy of the participant. Actuarially equivalent means that the participant’s pension may be reduced to accommodate the potential future payment to the spouse. A reduction may be required to keep the plan in actuarial balance because it will be paid over two lives instead of one and the participant and beneficiary will be of different sexes and age. The reduction will persist through out the payment period unless the plan provides for a “pop-up benefit” (see below). The QJSA form of benefit may be waived prior to commencement of benefits. However, the participant’s spouse must consent in writing to the waiver. Failure to include language allowing the alternate spouse to elect a joint and survivor form of benefit in a QDRO acts as a waiver.

The QJSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QJSA.

In many cases, we are engaged to prepare a QDRO after the divorce has been finalized. However, this can result in costly delays (both emotional and financial), and in extreme cases loss of benefits. We encourage attorneys to prepare or have the QDRO(s) prepared once a settlement has been reached, so that the document(s) can be signed and entered with the Divorce Decree or Settlement Agreement. It is generally much easier to get the participant’s signature on the QDRO and the Divorce Decree at the same time. After the Divorce Decree or Settlement Agreement has been finalized, many participants can be difficult to locate.

If the Divorce Decree is finalized without the completion of a QDRO, and the participant dies before a QDRO can be entered and accepted, an alternate payee’s awarded benefit may be forfeited or at the very least require further action to determine whether the alternate payee may receive his/her benefit.

A single life annuity benefit is paid in the form of monthly payments over the life of the participant. The benefit stops when the participant dies. There are no post-retirement death benefits paid when the participant dies. Under a single life annuity form the participant is not allowed to designate a beneficiary. This is the basic normal form of benefit for most defined benefit plans.

All qualified defined benefit plans must provide a qualified pre-retirement survivor annuity (QPSA). The QPSA is a bridge benefit to provide the participant’s surviving spouse with retirement benefits in the event the participant dies after the retirement benefits have vested but before the retirement benefits actually commence. The QPSA is calculated similar to the joint and survivor annuity (see below) with the assumptions that the participant (1) has separated from service, (2) on or after the plan’s earliest retirement age, (3) retired with an immediate benefit payable in the form of a qualified joint and survivor benefit and (4) died the following day.

The QPSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QPSA. The QPSA may be paid in any form (other than a joint and survivor annuity) including a single life annuity or lump sum, subject to the requirements of the individual plan.

Yes. If the participant dies before the QDRO is finished and approved by the Plan, the alternate payee runs a substantial risk of losing his/her interest in the pension.

All qualified defined benefit plans must provide a qualified joint and survivor annuity (QJSA) form of benefit payable to a surviving spouse of a married participant. The QJSA must be equal to at least 50% but not more than 100% of the amount payable to the participant during the couple’s joint lives. The QJSA must be the actuarial equivalent of a single life annuity based on the life expectancy of the participant. Actuarially equivalent means that the participant’s pension may be reduced to accommodate the potential future payment to the spouse. A reduction may be required to keep the plan in actuarial balance because it will be paid over two lives instead of one and the participant and beneficiary will be of different sexes and age. The reduction will persist through out the payment period unless the plan provides for a “pop-up benefit” (see below). The QJSA form of benefit may be waived prior to commencement of benefits. However, the participant’s spouse must consent in writing to the waiver. Failure to include language allowing the alternate spouse to elect a joint and survivor form of benefit in a QDRO acts as a waiver.

The QJSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QJSA.

All qualified defined benefit plans must provide a qualified pre-retirement survivor annuity (QPSA). The QPSA is a bridge benefit to provide the participant’s surviving spouse with retirement benefits in the event the participant dies after the retirement benefits have vested but before the retirement benefits actually commence. The QPSA is calculated similar to the joint and survivor annuity (see below) with the assumptions that the participant (1) has separated from service, (2) on or after the plan’s earliest retirement age, (3) retired with an immediate benefit payable in the form of a qualified joint and survivor benefit and (4) died the following day.

The QPSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QPSA. The QPSA may be paid in any form (other than a joint and survivor annuity) including a single life annuity or lump sum, subject to the requirements of the individual plan.

All qualified defined benefit plans must provide a qualified pre-retirement survivor annuity (QPSA). The QPSA is a bridge benefit to provide the participant’s surviving spouse with retirement benefits in the event the participant dies after the retirement benefits have vested but before the retirement benefits actually commence. The QPSA is calculated similar to the joint and survivor annuity (see below) with the assumptions that the participant (1) has separated from service, (2) on or after the plan’s earliest retirement age, (3) retired with an immediate benefit payable in the form of a qualified joint and survivor benefit and (4) died the following day.

The QPSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QPSA. The QPSA may be paid in any form (other than a joint and survivor annuity) including a single life annuity or lump sum, subject to the requirements of the individual plan.

Yes. If the participant dies before the QDRO is finished and approved by the Plan, the alternate payee runs a substantial risk of losing his/her interest in the pension.

All qualified defined benefit plans must provide a qualified pre-retirement survivor annuity (QPSA). The QPSA is a bridge benefit to provide the participant’s surviving spouse with retirement benefits in the event the participant dies after the retirement benefits have vested but before the retirement benefits actually commence. The QPSA is calculated similar to the joint and survivor annuity (see below) with the assumptions that the participant (1) has separated from service, (2) on or after the plan’s earliest retirement age, (3) retired with an immediate benefit payable in the form of a qualified joint and survivor benefit and (4) died the following day.

The QPSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QPSA. The QPSA may be paid in any form (other than a joint and survivor annuity) including a single life annuity or lump sum, subject to the requirements of the individual plan.

A single life annuity benefit is paid in the form of monthly payments over the life of the participant. The benefit stops when the participant dies. There are no post-retirement death benefits paid when the participant dies. Under a single life annuity form the participant is not allowed to designate a beneficiary. This is the basic normal form of benefit for most defined benefit plans.

A single life annuity benefit is paid in the form of monthly payments over the life of the participant. The benefit stops when the participant dies. There are no post-retirement death benefits paid when the participant dies. Under a single life annuity form the participant is not allowed to designate a beneficiary. This is the basic normal form of benefit for most defined benefit plans.

A single life annuity benefit is paid in the form of monthly payments over the life of the participant. The benefit stops when the participant dies. There are no post-retirement death benefits paid when the participant dies. Under a single life annuity form the participant is not allowed to designate a beneficiary. This is the basic normal form of benefit for most defined benefit plans.

A single life annuity benefit is paid in the form of monthly payments over the life of the participant. The benefit stops when the participant dies. There are no post-retirement death benefits paid when the participant dies. Under a single life annuity form the participant is not allowed to designate a beneficiary. This is the basic normal form of benefit for most defined benefit plans.

All qualified defined benefit plans must provide a qualified joint and survivor annuity (QJSA) form of benefit payable to a surviving spouse of a married participant. The QJSA must be equal to at least 50% but not more than 100% of the amount payable to the participant during the couple’s joint lives. The QJSA must be the actuarial equivalent of a single life annuity based on the life expectancy of the participant. Actuarially equivalent means that the participant’s pension may be reduced to accommodate the potential future payment to the spouse. A reduction may be required to keep the plan in actuarial balance because it will be paid over two lives instead of one and the participant and beneficiary will be of different sexes and age. The reduction will persist through out the payment period unless the plan provides for a “pop-up benefit”.

The QJSA form of benefit may be waived prior to commencement of benefits. However, the participant’s spouse must consent in writing to the waiver. Failure to include language allowing the alternate spouse to elect a joint and survivor form of benefit in a QDRO acts as a waiver.

The QJSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QJSA.

All qualified defined benefit plans must provide a qualified joint and survivor annuity (QJSA) form of benefit payable to a surviving spouse of a married participant. The QJSA must be equal to at least 50% but not more than 100% of the amount payable to the participant during the couple’s joint lives. The QJSA must be the actuarial equivalent of a single life annuity based on the life expectancy of the participant. Actuarially equivalent means that the participant’s pension may be reduced to accommodate the potential future payment to the spouse. A reduction may be required to keep the plan in actuarial balance because it will be paid over two lives instead of one and the participant and beneficiary will be of different sexes and age. The reduction will persist through out the payment period unless the plan provides for a “pop-up benefit”.

The QJSA form of benefit may be waived prior to commencement of benefits. However, the participant’s spouse must consent in writing to the waiver. Failure to include language allowing the alternate spouse to elect a joint and survivor form of benefit in a QDRO acts as a waiver.

The QJSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QJSA.

All qualified defined benefit plans must provide a qualified joint and survivor annuity (QJSA) form of benefit payable to a surviving spouse of a married participant. The QJSA must be equal to at least 50% but not more than 100% of the amount payable to the participant during the couple’s joint lives. The QJSA must be the actuarial equivalent of a single life annuity based on the life expectancy of the participant. Actuarially equivalent means that the participant’s pension may be reduced to accommodate the potential future payment to the spouse. A reduction may be required to keep the plan in actuarial balance because it will be paid over two lives instead of one and the participant and beneficiary will be of different sexes and age. The reduction will persist through out the payment period unless the plan provides for a “pop-up benefit”.

The QJSA form of benefit may be waived prior to commencement of benefits. However, the participant’s spouse must consent in writing to the waiver. Failure to include language allowing the alternate spouse to elect a joint and survivor form of benefit in a QDRO acts as a waiver.

The QJSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QJSA.

All qualified defined benefit plans must provide a qualified joint and survivor annuity (QJSA) form of benefit payable to a surviving spouse of a married participant. The QJSA must be equal to at least 50% but not more than 100% of the amount payable to the participant during the couple’s joint lives. The QJSA must be the actuarial equivalent of a single life annuity based on the life expectancy of the participant. Actuarially equivalent means that the participant’s pension may be reduced to accommodate the potential future payment to the spouse. A reduction may be required to keep the plan in actuarial balance because it will be paid over two lives instead of one and the participant and beneficiary will be of different sexes and age. The reduction will persist through out the payment period unless the plan provides for a “pop-up benefit”.

The QJSA form of benefit may be waived prior to commencement of benefits. However, the participant’s spouse must consent in writing to the waiver. Failure to include language allowing the alternate spouse to elect a joint and survivor form of benefit in a QDRO acts as a waiver.

The QJSA is a benefit that may be assigned to an alternate payee independent of any of the other benefits provided by a plan. An alternate payee may be assigned all or a portion of the QJSA.

Yes. If the participant dies before the QDRO is finished and approved by the Plan, the alternate payee runs a substantial risk of losing his/her interest in the pension.

Yes. If the participant dies before the QDRO is finished and approved by the Plan, the alternate payee runs a substantial risk of losing his/her interest in the pension.

Yes. If the participant dies before the QDRO is finished and approved by the Plan, the alternate payee runs a substantial risk of losing his/her interest in the pension.

Yes. If the participant dies before the QDRO is finished and approved by the Plan, the alternate payee runs a substantial risk of losing his/her interest in the pension.

No. Most plans will allow the use of a separate interest approach to dividing the benefits. Using this type of QDRO, the Alternate Payee’s share of the benefits are actuarially adjusted and therefore, payable for the lifetime of the Alternate Payee. In such a case, the death of the Participant after benefits have commenced will not affect payment to the Alternate Payee.

No. Most plans will allow the use of a separate interest approach to dividing the benefits. Using this type of QDRO, the Alternate Payee’s share of the benefits are actuarially adjusted and therefore, payable for the lifetime of the Alternate Payee. In such a case, the death of the Participant after benefits have commenced will not affect payment to the Alternate Payee.

Typically, no. Under most plans, the death of the employee before commencement of benefits would cause the pension to be forfeited, and the only benefit payable would be a qualified preretirement survivor annuity.

Typically, no. Under most plans, the death of the employee before commencement of benefits would cause the pension to be forfeited, and the only benefit payable would be a qualified preretirement survivor annuity.

The Alternate Payee will probably get nothing from the Plan.

The Alternate Payee will probably get nothing from the Plan.

These are small incremental increases that keep retirees’ benefits in line with inflation. A COLA is usually based upon the increase in the Consumer Price Index. Not all plans offer COLAs.

These are small incremental increases that keep retirees’ benefits in line with inflation. A COLA is usually based upon the increase in the Consumer Price Index. Not all plans offer COLAs.

Early retirement subsidies can come in a variety of different forms and are sometimes offered for different reasons. An early retirement subsidy can be a package deal to encourage early retirement in an effort by the company or union to downsize their workforce or can be a bonus for completion of a certain amount of years of service. Not all plans offer early retirement subsidies.

Early retirement subsidies can come in a variety of different forms and are sometimes offered for different reasons. An early retirement subsidy can be a package deal to encourage early retirement in an effort by the company or union to downsize their workforce or can be a bonus for completion of a certain amount of years of service. Not all plans offer early retirement subsidies.

In general terms, yes, except it is not called a QDRO.

In general terms, yes, except it is not called a QDRO.

Yes. In order for a former spouse to receive payments directly from the Defense Finance and Accounting Service (DFAS), the member and former spouse must have been married for 10 years during which the member was performing military service creditable towards his/her retirement. In other words, if the marriage did not last for 10 years which coincide with 10 years of military service on the part of the member, DFAS will not honor an order awarding benefits to the former spouse. However, just because the 10 Year Rule is not met does not mean that a former spouse does not have a claim against retired pay. According to the laws of most states, retirement benefits accumulated during the period of marriage are deemed marital or community property. Therefore, it is possible for a former spouse to be awarded a portion of the member’s retirement. However, the former spouse would have to receive his/her interest in the retirement benefits elsewhere (i.e. equity in the home, cash, payment made directly from the member, etc.).

Yes. In order for a former spouse to receive payments directly from the Defense Finance and Accounting Service (DFAS), the member and former spouse must have been married for 10 years during which the member was performing military service creditable towards his/her retirement. In other words, if the marriage did not last for 10 years which coincide with 10 years of military service on the part of the member, DFAS will not honor an order awarding benefits to the former spouse. However, just because the 10 Year Rule is not met does not mean that a former spouse does not have a claim against retired pay. According to the laws of most states, retirement benefits accumulated during the period of marriage are deemed marital or community property. Therefore, it is possible for a former spouse to be awarded a portion of the member’s retirement. However, the former spouse would have to receive his/her interest in the retirement benefits elsewhere (i.e. equity in the home, cash, payment made directly from the member, etc.).

Yes. It is common for members of the reserves to use points rather than time to determine the amount of his/her benefits which accumulated during the period of marriage. Since reservists earn a point for each day served, it is possible for someone to serve more days in one year than they do in another year. Since the number of points earned dictates the amount of the retirement benefit payable, it is not entirely accurate to assume that the same amount was earned towards retirement each year. Therefore, it is possible to write an Order which determines the marital portion by comparing the number of points earned during the marriage to the total number of points earned at retirement.

Yes. It is common for members of the reserves to use points rather than time to determine the amount of his/her benefits which accumulated during the period of marriage. Since reservists earn a point for each day served, it is possible for someone to serve more days in one year than they do in another year. Since the number of points earned dictates the amount of the retirement benefit payable, it is not entirely accurate to assume that the same amount was earned towards retirement each year. Therefore, it is possible to write an Order which determines the marital portion by comparing the number of points earned during the marriage to the total number of points earned at retirement.

The Military Retirement System will begin distributing benefits to the Former Spouse when the Member retires and begins receiving benefits.

The Military Retirement System will begin distributing benefits to the Former Spouse when the Member retires and begins receiving benefits.

No. Benefits are only paid on a monthly basis.

No. Benefits are only paid on a monthly basis.

Benefits will paid by the Military to a former spouse for the lifetime of the member. Therefore, upon the member’s death, all payments to the former spouse will stop. However, if the former spouse was awarded a survivor benefit plan annuity (SBP), then upon the death of the member, the survivor annuity will become payable to the former spouse.

Benefits will paid by the Military to a former spouse for the lifetime of the member. Therefore, upon the member’s death, all payments to the former spouse will stop. However, if the former spouse was awarded a survivor benefit plan annuity (SBP), then upon the death of the member, the survivor annuity will become payable to the former spouse.

No. Only one person can be designated as the beneficiary for the survivor benefit plan annuity. Therefore, only one person can receive the entire survivor benefit plan. It is not possible to designate a former spouse as beneficiary for part of the survivor annuity and a new spouse as beneficiary for the remainder of the survivor annuity.

No. Only one person can be designated as the beneficiary for the survivor benefit plan annuity. Therefore, only one person can receive the entire survivor benefit plan. It is not possible to designate a former spouse as beneficiary for part of the survivor annuity and a new spouse as beneficiary for the remainder of the survivor annuity.

Yes. Accompanying the Order should be a completed application form entitled "Request for Former Spouse Payments from Retired Pay" (DFAS Form 2293).

Yes. Accompanying the Order should be a completed application form entitled "Request for Former Spouse Payments from Retired Pay" (DFAS Form 2293).

There are no restrictions relative to the retirement benefit. However, there is a time restriction with respect to the survivor benefit plan annuity (SBP). In order for the former spouse to remain eligible for survivor benefit plan coverage, the member must make an affirmative election for such coverage within 1 year of the date of the decree of divorce, dissolution or annulment. If the member neglects or refuses to make such affirmative election it is possible to protect the former spouse entitlement to the SBP coverage by having the former spouse make a "deemed election" for such coverage within the one year time limit. Accordingly, the member shall be deemed to have made the necessary elections thereby preserving the former spouse entitlement to the SBP coverage.

There are no restrictions relative to the retirement benefit. However, there is a time restriction with respect to the survivor benefit plan annuity (SBP). In order for the former spouse to remain eligible for survivor benefit plan coverage, the member must make an affirmative election for such coverage within 1 year of the date of the decree of divorce, dissolution or annulment. If the member neglects or refuses to make such affirmative election it is possible to protect the former spouse entitlement to the SBP coverage by having the former spouse make a "deemed election" for such coverage within the one year time limit. Accordingly, the member shall be deemed to have made the necessary elections thereby preserving the former spouse entitlement to the SBP coverage.

In general terms, yes, except it is not called a QDRO. The Office of Personnel Management uses the title "Court Order Acceptable for Processing" (COAP).

In general terms, yes, except it is not called a QDRO. The Office of Personnel Management uses the title "Court Order Acceptable for Processing" (COAP).

The CSRS and FERS will begin distributing benefits to the Former Spouse when the Employee retires and begins receiving benefits.

The CSRS and FERS will begin distributing benefits to the Former Spouse when the Employee retires and begins receiving benefits.

A Former Spouse may not receive a lump sum distribution of retirement benefits, but may receive a lump sum payment of any withdrawal of contributions elected by the Employee. The COAP has to clearly illustrate the payment of benefits when a withdrawal of contributions is requested by the Employee.

A Former Spouse may not receive a lump sum distribution of retirement benefits, but may receive a lump sum payment of any withdrawal of contributions elected by the Employee. The COAP has to clearly illustrate the payment of benefits when a withdrawal of contributions is requested by the Employee.

Benefits will paid by the OPM to a former spouse for the lifetime of the employee. Therefore, upon the employee’s death, all payments to the former spouse will stop. However, if the former spouse was awarded a former spouse survivor annuity, then upon the death of the employee, the survivor annuity will become payable to the former spouse.

Benefits will paid by the OPM to a former spouse for the lifetime of the employee. Therefore, upon the employee’s death, all payments to the former spouse will stop. However, if the former spouse was awarded a former spouse survivor annuity, then upon the death of the employee, the survivor annuity will become payable to the former spouse.

Yes. The employee may have a former spouse survivor annuity established for a former spouse and a survivor annuity in place for a current spouse. Under the CSRS the total of these survivor annuities cannot exceed 55% of the Employee’s gross monthly retirement benefit, and under FERS cannot exceed 50% of the Employee’s gross monthly retirement benefit.

Yes. The employee may have a former spouse survivor annuity established for a former spouse and a survivor annuity in place for a current spouse. Under the CSRS the total of these survivor annuities cannot exceed 55% of the Employee’s gross monthly retirement benefit, and under FERS cannot exceed 50% of the Employee’s gross monthly retirement benefit.

When the Participant actually retires and begins receiving benefits.

When the Participant actually retires and begins receiving benefits.

The Alternate Payee will receive benefits from the Plan for the lifetime of the Participant. In most circumstances, benefit payments will stop upon the death of the Participant.

The Alternate Payee will receive benefits from the Plan for the lifetime of the Participant. In most circumstances, benefit payments will stop upon the death of the Participant.

No. Before distribution of benefits using a court order is negotiated, it is important to determine that such method of distribution is permitted under the terms of the Plan.

No. Before distribution of benefits using a court order is negotiated, it is important to determine that such method of distribution is permitted under the terms of the Plan.

No. State and Local governmental pension plans do not fall under the guidelines of ERISA. Therefore, many of the options available to Alternate Payees under a company or union plan are not available under the government plan.

No. State and Local governmental pension plans do not fall under the guidelines of ERISA. Therefore, many of the options available to Alternate Payees under a company or union plan are not available under the government plan.

No, but with one exception. The portion of the Participant’s monthly retirement allowance awarded to the Alternate Payee may not be paid in the form of a lump sum payment. However, if for some reason, the Participant makes a withdrawal of contributions and interest to the Plan, in some cases, the Alternate Payee may receive a portion of those contributions and interest in the Plan paid in the form of a lump sum.

No, but with one exception. The portion of the Participant’s monthly retirement allowance awarded to the Alternate Payee may not be paid in the form of a lump sum payment. However, if for some reason, the Participant makes a withdrawal of contributions and interest to the Plan, in some cases, the Alternate Payee may receive a portion of those contributions and interest in the Plan paid in the form of a lump sum.