



What are the different types of defined contribution plans that can be subject to a QDRO?
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- What are the tax implications of transferring or exercising stock options pursuant to a QDRO?
- Does the existence of the alternate payee's own retirement assets affect the division of the plan participant's retirement benefits?
- What are the specific QDRO considerations when the alternate payee resides outside the United States?
- Are there any circumstances under which a QDRO can be modified due to remarriage?
- Can a QDRO be used to interpret or modify the terms of a divorce decree?
- What are the ethical considerations for attorneys drafting QDROs?
- What is equitable distribution in the context of divorce and retirement benefits?
- How are benefits divided in a cash balance pension plan through a QDRO?
- What resources are available to help individuals understand QDROs?
- What is the Federal Employees Retirement System (FERS)?
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