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Chapter 25
Practice Notes
Forms
§ 25.1 Complexity of Drafting Orders
§ 25.2 Scope of Chapter
§ 25.11 Divisibility on Divorce
§ 25.12 Methods of Division
§ 25.21 Qualified Domestic Relations Order (QDRO)
§ 25.22 Defined Benefit and Defined Contribution Plans
§ 25.31 Continuing Jurisdiction for Order Dividing Retirement Plans
§ 25.41 No Standard Forms
§ 25.42 Variety of Plans
§ 25.43 Definitions Applicable to Private Plans
§ 25.44 Requirements of QDRO for Private Plans
§ 25.45 Survivor Benefits for Private Plans
§ 25.46 Shared-Payment (Shared-Interest) QDRO vs. Separate-Interest QDRO for Defined Benefit Plan QDROs
§ 25.47 Early Retirement Subsidy
§ 25.48 Cost-of-Living Adjustment
§ 25.51 Generally
§ 25.52 Definitions for State Retirement Systems
§ 25.53 Requirements of QDRO
§ 25.54 Statutory Reasons for Rejection by Retirement System
§ 25.55 Payments to Alternate Payee
§ 25.56 Death Terminates Interest of Alternate Payee
§ 25.57 Optional Retirement Program
§ 25.58 Qualification Process
§ 25.59 Appeal of Nonqualification Determination
§ 25.60 Special Decree Language to Change TRS Beneficiary Designation
§ 25.61 Lien on Benefits
§ 25.71 Historical Perspective
§ 25.72 Definitions
§ 25.73 Divisible Benefits
§ 25.74 Jurisdiction of Member
§ 25.75 Payment to Former Spouse
§ 25.76 Notice to Member
§ 25.77 Sending Order to DFAS
§ 25.78 Benefits to Abuse Victims
§ 25.79 Survivor Benefit Plan
§ 25.80 Medical and Commissary Benefits for Former Spouse
§ 25.81 Military Retirement Resources
§ 25.91 Generally
§ 25.92 Definitions
§ 25.93 Payments under Court Order
§ 25.94 Survivor Annuities
§ 25.95 Thrift Savings Plan
§ 25.96 Addresses for Sending Court Orders
§ 25.101 Generally
§ 25.102 Definitions
§ 25.103 Requirements for Court Decree
§ 25.104 Procedure
§ 25.105 Private Retirement Plans Associated with Railroad Employees
§ 25.106 Cessation of Divorced Spouse Benefits
§ 25.107 Conversion of Annuity Received as Divorced Spouse to Annuity Received as Surviving Spouse
§ 25.108 Entitlement as Remarried Widow(er)
§ 25.109 Other Documentation
§ 25.110 Delivery of Court Decree to Board
§ 25.121 Stock Options and Restricted Stock
§ 25.131 Useful Websites
25-1 Letter to Plan Administrator
25-2 QDRO Fact Sheet for the Plan
25-3 Qualified Domestic Relations Order [Private Retirement Plan—Defined Benefit—Separate-Interest]
25-4 Qualified Domestic Relations Order [Private Retirement Plan—Defined Benefit—Shared-Interest]
25-5 Qualified Domestic Relations Order [Private Retirement Plan—Defined Contribution]
25-6 Addendum to Qualified Domestic Relations Order
25-11 Qualified Domestic Relations Order [Employees Retirement System of Texas]
25-13 Domestic Relations Order Dividing Retirement Plan Benefits [Teacher Retirement System of Texas—Active Member]
25-14 Domestic Relations Order Dividing Retirement Plan Benefits [Teacher Retirement System of Texas—Retiree]
25-15 Qualified Domestic Relations Order [Texas County and District Retirement System—Active Member]
25-16 Qualified Domestic Relations Order [Texas County and District Retirement System—Retiree]
25-17 Qualified Domestic Relations Order [Texas Municipal Retirement System]
25-21 Order Dividing Federal [Employees/Civil Service] Retirement System Benefits
25-22 Letter Forwarding Court Order Acceptable for Processing
25-23 Qualified Domestic Relations Order [Railroad Retirement—Non–Tier I Benefits]
25-24 Letter Forwarding Court Decree Dividing Railroad Retirement
25-25 Retirement Benefits Court Order
25-31 Military Retirement Pension Division Order
25-32 Letter to Uniformed Service—Request for Direct Payments of Military Retirement Benefits
25-33 Certificate of Finality of Court Order
25-34 Letter to Uniformed Service—Request for Former Spouse Survivor Benefit Plan Beneficiary Designation
25-41 Assignment of Interest in Individual Retirement Account
25-42 Letter to Pension Trustee—Notice of Entitlement
25-43 Original Petition [to Enter Postdivorce Qualified Domestic Relations Order/to Enter Amended Qualified Domestic Relations Order/for Clarification of Qualified Domestic Relations Order]
Form25-1
25 Employment and Retirement Benefits
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