Dividing Pensions in Divorce: Negotiating and Drafting Safe Settlements with QDROs and Present Values, Third Edition, has been thoroughly revised and restructured to offer a practical guide for attorneys engaged in negotiations, especially alternative dispute resolution. It also provides practical insights and strategies in the complicated field of present values and qualified domestic relations orders (QDROs). As attorneys learn more about the intricacies of ERISA retirement plans, they can better decide when to draft a QDRO and when to offset pension assets with other, nonpension assets. With its explanations of winning strategies for complying with even the most complex legal, regulatory, and legislative requirements, Dividing Pensions in Divorce is the definitive pension reference work for domestic relations attorneys. Dividing Pensions in Divorce will help you to: Settle the retirement elements of a case knowing that you have not missed any important elements in the valuing, distributing or drafting stages Clarify the major pension and 401(k) issues so well that your negotiations appear to the other side as reasonable, fact and standard-based Secure the all-important growth and survivorship elements in pension QDROs and other legal orders, especially those in challenging government plans Analyze the other side"s present values and quickly perform your own estimates Assess your client"s true interests and what his or her reasonable rights would be before you enter settlement talks Demystify the world of QDROs by reviewing the seven essential areas every QDRO must address Review the career-tripping, defective models offered by so many plans Maximize your time by providing quick, clear, easy-to-find information every step of the way Avoid the most common and costly mistakes made by divorce attorneys in dividing pensions, especially in complicated areas such as tax reductions, the role of Social Security and post-divorce increases to the value of the pension