Caution: The division of federal retirement plans is very complicated, and there are many options. This form does not cover all possible methods of division or different options available.
NOTICE: THIS DOCUMENT
CONTAINS SENSITIVE DATA
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See § 6 of the Introduction in volume 1 of this manual concerning protection of sensitive data in filed documents. |
[Caption. See § 3 of the Introduction in volume 1 of this manual.]
Order Dividing Federal [Employees/Civil Service] Retirement System Benefits
1.Designation as Court Order Acceptable for Processing
This order is intended to constitute a “court order acceptable for processing” under regulations issued by the Office of Personnel Management (OPM). In accordance with those regulations, IT IS ORDERED and specified as follows:
2.Assignment
Assignment
This order assigns a portion of the benefits payable with respect to [full name of employee spouse] (“Employee”) under the [Federal Employees Retirement System (FERS)/Civil Service Retirement System (CSRS)] to [full name of nonemployee spouse] (“Former Spouse”) in recognition of the existence of Former Spouse’s marital property rights in Employee’s benefits under Texas law.
3.Employee Information
Employee Information
Employee’s last known mailing address is [address], birth date is [date], and Social Security number is ***-**-[last four numbers].
4.Former Spouse Information
Former Spouse Information
Former Spouse’s mailing address is [address], birth date is [date], and Social Security number is ***-**-[last four numbers].
5.Information about Marriage
Information about Marriage
Employee’s marriage to Former Spouse began on [date] and ended by divorce on [date].
6.Identification of Retirement System and Award of Benefits
Award of Benefits and Order to Pay
Employee will be eligible for retirement benefits under the [FERS/CSRS] based on employment with the United States Government. Former Spouse is entitled to a share of those benefits, [including/excluding] any credits under the [FERS/CSRS] for military service, with that share being:
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Select one of the following. |
[number] dollars ($[amount]) per month from Employee’s [FERS/CSRS] benefits.
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Or |
[percent] percent of Employee’s [self-only/gross/net] monthly annuity under the [FERS/CSRS].
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In determining which type of annuity is appropriate for the client, consult the practice notes at section 25.92 for the definitions of “self-only annuity,” “gross annuity,” and “net annuity.” |
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Or |
a pro rata share of Employee’s [self-only/gross/net] monthly annuity under the [FERS/CSRS].
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Or The formula must not contain any variables whose values are not readily ascertainable from the face of the court order directed at the employee annuity or normal OPM files. 5 C.F.R. § 838.305(b). |
[set out other formula for determination of share].
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Continue with the following. |
The OPM is directed to pay Former Spouse’s share directly to Former Spouse.
When cost-of-living adjustments are applied to Employee’s retirement benefits, the same cost-of-living adjustments [shall/shall not] apply to Former Spouse’s share. If any salary adjustments that occur after the date of the divorce decree and before Employee’s date of retirement are applied to Employee’s retirement benefits, Former Spouse shall not benefit by reason of those salary adjustments.
7.Benefit Commencement and Termination
When Benefits Begin and End
Former Spouse shall be entitled to commence to receive [his/her] share of Employee’s annuity when all the following have occurred:
a.the receipt by the OPM of Former Spouse’s application to be eligible for [his/her] share;
b.the receipt by the OPM of all documentation required by statute and regulations;
c.the determination that this order is acceptable for processing;
d.the retirement of Employee and Employee’s entitlement to immediate commencement of [her/his] employee annuity.
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On the death of a former spouse annuitant, the former spouse’s share of the divided FERS or CSRS benefits revert to the employee spouse unless otherwise specified in the court order acceptable for processing. If the annuity benefits are to revert to the employee spouse, the following paragraph may be included for clarity, but it is not necessary. However, if the former spouse is to be entitled to bequeath the remainder interest, do not include the following paragraph. |
Payments shall continue to Former Spouse for the remainder of Employee’s lifetime; however, should Former Spouse predecease Employee, all benefits payable to Former Spouse shall revert to Employee upon Former Spouse’s death.
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If the benefits are not to revert to the employee spouse, include the following paragraph. |
If Former Spouse predeceases Employee, Former Spouse’s share of the employee annuity shall be paid to [the Court/an office of the Court acting as a fiduciary/the estate of Former Spouse/one or more of Employee’s children as defined in section 8341(a)(4) or 8441(4) of title 5, United States Code].
8.Refund of Employee Contributions
[No] Refund of Employee Contributions
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Select one of the following. |
The OPM is directed not to pay Employee a refund of employee contributions.
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Or |
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Caution: Withdrawal of employee contributions will result in the loss of government benefits and may result in adverse tax consequences. |
If Employee is eligible and applies for a refund of employee contributions, Former Spouse is entitled to
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Select one of the following. |
[number] dollars ($[amount]) from the refund.
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Or |
[percent] percent of the refund.
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Or |
a pro rata share of the refund.
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Or |
[set out other formula for determination of share].
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Continue with the following. |
The OPM is directed to pay Former Spouse’s share directly to Former Spouse.
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Include 9. only if a former spouse annuity is awarded by the court or agreed to by the parties. |
9.Former Spouse Survivor Annuity
Former Spouse Survivor Annuity
Former Spouse is awarded an amount of the former spouse survivor annuity equal to
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Select one of the following. |
the maximum possible former spouse survivor annuity,
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Or |
the same amount to which Former Spouse would have been entitled if the divorce had not occurred,
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Or |
the same amount Former Spouse was receiving as Former Spouse’s share of the [FERS/CSRS] annuity if Employee had not died,
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Or |
[number] dollars ($[amount]) per month,
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Or |
a pro rata share of the maximum possible former spouse survivor annuity,
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Or |
[percent] percent of the maximum possible former spouse survivor annuity,
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Or |
[percent] percent of the Employee’s employee annuity,
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Or |
[set out other formula for determination of share],
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Continue with the following. |
unless Employee remarries before retirement. If Employee remarries before retirement, Former Spouse is awarded a former spouse survivor annuity under the [FERS/CSRS] in an amount equal to a pro rata share.
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The cost of the survivorship annuity does not have to be paid by the beneficiary (the former spouse); however, if no provision is made for the payment of the former spouse survivorship annuity, the cost of the annuity will be paid out of the employee’s share of the total annuity. The costs can be shared between the employee and the former spouse, or the former spouse can be ordered to pay all of the annuity costs. In any event, the cost of the former spouse annuity must be dealt with in this order. |
[Include if applicable: The costs associated with providing this surviving spouse annuity coverage shall be [shared by Employee and Former Spouse with [Employee paying [percent] percent and Former Spouse paying [percent] percent of the employee annuity cost/each paying a pro rata share/[other specific division of the cost]/deducted from Former Spouse’s share of the employee annuity]. The OPM is directed to pay Former Spouse’s share of the survivorship annuity directly to Former Spouse.
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Include 10. only if the employee is a CSRS employee. |
Transfer to FERS
If Employee transfers into the Federal Employees Retirement System, the provisions of this order with regard to Former Spouse’s share of CSRS benefits shall apply in the same proportions to comparable FERS benefits. The OPM is directed to pay Former Spouse’s share of the benefits directly to Former Spouse.
11.Taxes
Taxes
Former Spouse is ORDERED to pay all taxes incurred by reason of any benefits paid to Former Spouse under this order.
12.Employee Constructive Trustee
Employee Constructive Trustee
While it is anticipated that the OPM will pay the benefits awarded to Former Spouse directly to Former Spouse, Employee is designated a constructive trustee to the extent Employee receives any benefits under the [FERS/CSRS] that are due to Former Spouse but paid to Employee. Employee is ORDERED to return that amount directly to the Plan within three days after receipt by Employee.
13.Continued Jurisdiction
Continued Jurisdiction
The Court retains jurisdiction of this case for the purpose of making any clarifying orders that are necessary for the proper enforcement of the orders and provisions contained in this order and that may be necessary to ensure acceptance of this order as a court order acceptable for processing and to maintain its acceptable status.
SIGNED on ________________________________.
JUDGE PRESIDING