Pension Plan Ordered to Restore Full Benefits to Participant at Alternate Payee's Death--Another Lesson in QDROs
Darren J. Goodman of Darren J. Goodman
A recent ruling involving a QDRO serves as a reminder of the important difference between the "shared payment" and .
Acting for Pension Funds The Magic Circle
Julius Melnitzer of Lexpert
It is hard to comprehend that the recent appetite of pension funds for billion-dollar real estate acquisitions represents just a fraction of the legal work generated by the enormous pools of capital created by the monthly contributions Canadians make to this country's old-age security network. But it is true. Acting for pension funds is big business, particularly if you are part of the "magic circle".
Pensions: Corporate Powerhouses in Crisis
Julius Melnitzer of Lexpert
Buried in Ontario Finance Minister Greg Sorbara's first economic statement after the election of the new Liberal Government in late 2003 was a $500 million "contingency" for pension deficits, almost 10 per cent of the province's estimated $5.6 billion deficit. The $500 million did not stay buried for long. And it looks like it may not be enough. Not by a long shot.
Transferring the Alternate Payee's Retirement Benefits at Death: A Look at Shelstead
Darren J. Goodman of Darren J. Goodman
Looking for ways to transfer an alternate payee's community property interest in undistributed retirement benefits .
Defined Benefit Pension Plans
Pension Benefit Guaranty Corp. Ogc Library
Description of the worker and employer advantages to defined benefit pension plans from the Pension Benefit Guaranty Corporation.
Everything You Should Know (But Probably Don't) About Negotiating the Division of Retirement Benefits
Robert Rosenthal of Robert Rosenthal P.C.
COMMON TYPES OF RETIREMENT BENEFITS FOR DIVISION IN DISSOLUTION CASES - 8.1 Introduction-8.1 Qualified v. N.
Attorney's Guide to the Partition of Railroad Retirement Annuities
Railroad Retirement Board
Attorney guide to the partition of railroad retirement annuities from the Railroad Retirement Board.
Retirement Protection Act of 1994
Bodman LLP
Determinations of Present Value Effective December 8, 1994, defined benefit plans adopted on or after that date mu.
Government Introduces Pensions White Paper
John J. Papadakis,Martin Scott and Graeme N. Standen of Jones Day
On 11th June 2003 the Government introduced a new White Paper ("Action on occupational pension schemes") publishing various proposals on occupational pension schemes. Some of the proposals are radical. They build on some of the ideas raised by the previous Green Paper ("Working and saving for retirement") issued in December last year.
Government Pension Offset: A Law That Affects Spouse's Or Widow(er)'s Benefits
Social Security Administration
There are two laws that may reduce Social Security benefits. One of them affects the way Social Security retirement or disability benefits are figured. The second law affects Social Security benefits you receive as a spouse or widow(er). This fact sheet provides answers to questions about this provision.
Employee and Spouse Railroad Retirement Annuities
Railroad Retirement Board
Booklet from the Railroad Retirement Board which answers questions regarding about the requirements which need to be met in order that employees and spouses receive railroad retirement annuities.
Mandatory Withholding on In-Service Distribution
Rosenman & Colin LLP
The Small Business Job Protection Act of 1996 ("SBJPA") made significant changes to pension and benefits .
Partition of Railroad Retirement Annuities by Court Decree
Railroad Retirement Board
Publication from the Railroad Retirement Board designed to assist individuals in partitioning Railroad Retirement Act annuities in connection with certain court related property settlements.
Retirement Planning
Law Office of Randall J. Perry
There is a concept called retirement planning which by its very nature takes place and is activated prior to the on.
Divorce, Taxes and Your Estate Plan
David A. Ison of Law Offices of David A. Ison
Over a million Americans will untie the knot each year, about half as many as those who say "I do."
Small Business and Job Protection Act
Bodman LLP
Required Distributions Effective for calendar years beginning with 1997, the requirement that pension plans must c.
You Don't Have to be "Retired" to Receive Retirement DistributionÃÂAgain
Stephen H. Cypen of Cypen & Cypen
A "transfer refund" distribution received by a taxpayer from the Maryland State Retirement System when sh.
Women and Pensions: What Women Need to Know and Do
United States Department of Labor-Office of the Solicitor
This pamphlet is designed to provide basic facts to women about retirement benefits and identifies sources for more information.
IRS Issues New Temporary Regulations on Cutback Notices
Pillsbury Winthrop Shaw Pittman LLP
On December 15, 1995, the IRS issued new temporary regulations on so-called "204(h)" notices. The purpose of a 204.
Retirement Plans in Your Estate Plan
Lillian Babins Miller of Levy & Droney P.C.
For many people a large part of their estate is their Retirement Plan, whether it is a qualified plan or an indi.