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Avoiding Traps in QDROs
Before 1985, there was no way to attach the assets in a qualified pension plan for a spouse in a divorce proceeding. While a state court may have awarded a portion of the benefit, a plan administrator could not comply based on the federal laws governing pension plans (there were some exceptions for benefits already in pay status). The Retirement Equity Act of 1984 altered that by adding to the Internal Revenue Code ' 414(p), which allows qualified pension plans to divide plan assets if ordered through a properly drafted Qualified Domestic Relations Order (QDRO). The rules surrounding QDROs are complex; guidelines now abound, including guidance from both the IRS and the Pension Benefit Guarantee Corporation. What follows are some tips to assist drafters in avoiding common traps in these subtle
documents.
Can We Circumvent the Process?
Why So Many Great Lawyers Stink at Business Development and What Law Firms Are Doing About It
Why is it that those who are best skilled at advocating for others are ill-equipped at advocating for their own skills and what to do about it?
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.
Blockchain Domains: New Developments for Brand Owners
Blockchain domain names offer decentralized alternatives to traditional DNS-based domain names, promising enhanced security, privacy and censorship resistance. However, these benefits come with significant challenges, particularly for brand owners seeking to protect their trademarks in these new digital spaces.