Agenda / Content Covered

1. Early QDRO Actions and Considerations
   1:00 — 1:45, James Adray
   1. Reviewing Definitions
   2. Discovery Issues
      1. Locating and Identifying Accounts
      2. Subpoena of Plan Administrators
      3. Typical Family Court Requests
   3. Distribution of Plan Benefits and Key Tax Implications
   4. Degrees of Independence Post-Split
   5. When to Contact an Actuary
2. Advanced Mechanics of Defined Contribution Plan QDROs
   1:45 — 2:30, Constance Mims
   1. Lump-Sum Distributions
   2. Valuation Dates and Methods
   3. Administrative Fees
   4. Outstanding Loans, Pre-Tax Assets, and Exemptions
3. Retirement Benefits Through QDROs
   2:45 — 3:30, Elizabeth Lorion McMahon
   1. Accrued Benefit and Coverture
   2. Separate Interest vs. Shared Interest
      1. Commencement of Alternate Payee's Benefit
      2. Form of Alternate Payee's Benefit
      3. Death of Participant
      4. Death of Alternate Payee
      5. Qualified Pre-Retirement Survivor Annuity (QPSA)
   3. Marital Portion Determination
   4. Subsidized Benefits and Cash Balance Plans
      1. PBGC
      2. Changes of Address
   5. Other Defined Benefit Plan Concerns
   6. Getting QDRO Pre-Approval
   7. Qualifying DROs
4. Non-Qualified QDRO Plans
   3:30 — 4:15, Elizabeth Lorion McMahon
   1. Military Plans
      1. The 10/10 Rule and What Counts as Creditable Service
      2. Court Order Requirements for Retirement Division
      3. DFAS Application Procedure
   2. 403(b), 457(b), 457(f) Plans
   3. Supplemental Executive Retirement Plans (SERPs)
   4. Deferred Compensation Plan
   5. Federal, State, and Local Government Plans
   6. Comprehending Plan Guidelines

Accreditation Details:

Elizabeth Lorion McMahon is the owner of the Law Offices of Elizabeth Lorion McMahon in Branford, Connecticut. She earned her B.A. and J.D. degrees from Georgetown University. Her practice is focused almost exclusively on preparing qualified domestic relations orders for clients in Connecticut and ensuring that the orders conform to the specifications of the divorce decree as well as to the retirement plans being divided. Ms. McMahon is neutral in the process, and does not represent or advocate for either party. Generally, clients are referred to her office by their attorneys after the divorce is final. She has been drafting QDROs for more than 24 years and frequently lectures on the subject to lawyers and financial planners. Ms. McMahon received the Anthony V. DeMayo Pro Bono Award from the Connecticut Bar Association in 2015.

Constance A Mims is a senior managing member of Beal Law Firm, PLLC with over a decade of experience practicing exclusively family law and three years of experience as a family law paralegal. She has dealt with child custody, child support, spousal maintenance, alimony, and divorce issues, both in court and in the appellate arena, on almost a daily basis for over 13 years. Ms. Mims is a 2002 graduate of Texas Christian University ("Go Frogs") and a 2007 graduate of Texas Wesleyan University School of Law, which is now known as Texas A&M University School of Law. She is a member Texas Academy of Family Law Specialists, U.S. Supreme Court Bar, fellow, College of the State Bar of Texas, State Bar of Texas Collaborative Section Council, treasurer, lifetime member, Texas Family Law Foundation, State Bar of Texas, Tarrant County Bar Association and the Tarrant County Family Law Bar. Ms. Mims has been admitted to practice before the U.S. Supreme Court and a longtime member of the College of the State Bar.