This basic level course provides an overview of Qualified Domestic Relations Orders (QDROs), including: 

• The importance of a QDRO in a domestic relations case; 
• An introduction to the basics of ERISA and the key players involved in QDRO preparation and qualification; 
• How to determine what portion of the employee benefit plan is available for division; and 
• How to obtain the necessary documents to draft a QDRO.

Course Level: Intermediate

Course Prerequisites: None

Delivery Method: Self-study

After this course, you will be able to: 

• Understand how the key players and documents fit together within the QDRO process; 
• Understand the differences between the different kinds of employee benefit plans, and how to draft the QDRO accordingly; 
• Calculate the coverture fraction for defined benefit plans; 
• Understand the role annuities play in employee benefit plans; Recognize and be able to draft the correct QDRO wording to meet your client’s needs; and 
• Understand and recognize the tax implications of QDROs.

CPE

1

CLE

N/A