Previously, we discussed the fact that some 84 million Americans work for companies that maintain ERISA-covered retirement plans that are divisible by QDROs, which guarantee the non-worker spouse (the non-owner)
QDRO or Buyout?
These days, attorneys drafting QDROs must contend with a new type of retirement plan called a "cash balance pension plan" ' a hybrid that is not really the fish of a traditional defined benefit plan, or the fowl of a defined contribution plan.
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