TOP 3 QDRO MISTAKES & HOW TO AVOID THEM

TOP 3 QDRO MISTAKES & HOW TO AVOID THEM

QDRO MISTAKE 1: WRONG METHOD OF DIVISION FOR RETIREMENT PLAN TYPE

The language in the settlement agreement and QDRO should be applicable to the type of retirement benefits being divided.  There are two main types of retirement plans, namely 1) Defined Contribution Plans and 2) Defined Benefit Plans.  401(k), 403(b), and 457 deferred compensation plans are all types of “Defined Contribution Plans.”  The benefits under defined contribution plans are based upon actual monetary contributions to the plan, and the investment performance of said contributions.  Whereas, the benefits under defined benefit plans, commonly known as “traditional” pension plans, are paid as a monthly annuity based on a formula tied to the plan participant’s years of service credit, final salary, and age at retirement.  Defined Benefit plan benefits are not solely based on monetary contributions.

The language dividing defined contribution plans should (and conversely, the language dividing defined benefit plans should not):

  • Refer to the plan participant’s total account balance
  • Express the former spouse’s (alternate payee’s) interest as either a dollar amount or percentage of the account, as of a particular valuation date (usually the parties’ date of separation)
  • Address whether the alternate payee’s share should or should not be adjusted for interest or investment earnings
  • Provide for a new account to be created in the Alternate Payee’s name
  • Provide the option of an immediate distribution or rollover of Alternate Payee’s share

The language dividing defined contribution plans should not (and conversely, the language dividing defined benefit plans should):

  • Reference the Time Rule Formula or coverture formula
  • Reference the participant’s “accrued benefit”
  • Provide for a “monthly” benefit
  • Reference COLAs or early retirement subsidies
  • Address survivor benefits
  • Delay the alternate payee’s benefit commencement until the participant is eligible for retirement or actually retires

QDRO MISTAKE 2: QDRO PREPARATION TIMING

Ideally, the QDRO should be prepared as soon as the parties have reached a basic settlement regarding the division of the retirement asset.  This will allow the QDRO to be filed concurrently with the Judgment of Dissolution, or even be incorporated into the Judgment.  Otherwise, the QDRO should be prepared as soon to the time of divorce as possible.  If a QDRO is not filed and any of the following events happen, the alternate payee may entirely lose his/her benefits:

  • Participant terminates employment and takes a full plan distribution under a defined contribution plan
  • Participant retires and begins commencement of benefits without notifying the alternate payee
  • Participant dies without a QDRO in place securing survivor benefits for the alternate payee
  • Participant takes a loan out which significantly reduces the account balance available for division pursuant to a QDRO

For more consequences related to QDRO timing, click here.

Another problem that is becoming more and more common when parties wait to draft the QDRO is that plans sometimes undergo a change in plan administrator.  When a new plan administrator takes over, they will usually not perform any calculations regarding benefits accrued prior to their plan administration date.  For example, if the parties’ date of separation was in 2005, but the plan administrator changed in 2007, the plan administrator will reject a QDRO with a valuation date in 2005 because they do not have records prior to 2007.  This can present significant problems if the parties do not have their own plan statements for the time period from the date of marriage to date of separation; and will increase the expense involved in the QDRO as the parties may need to retain an actuary or accountant to perform a calculation to determine the community property interest in the benefits.

QDRO MISTAKE 3: BLINDLY TRUSTING THE MODEL QDRO

Some parties, or family law attorneys, will draft a QDRO by taking the plan’s “model” or “sample” QDRO and inserting the parties’ names with little or no other revisions.  This should never be done unless the parties and/or attorneys clearly understand every single provision within the model QDRO, and are aware of the possible alternate provisions, based on the plan’s terms and the California law regarding marital property rights.

Most model QDROs are drafted to favor the plan participant; they are not drafted to divide the benefits as equally as possible.  Model orders can heavily favor the participant with regard to issues like investment earnings and losses, and survivor benefits. Further, the model QDRO may have been drafted in a different state than where the divorce took place, which can have a huge effect on the division of benefits.  For example, in California, the community property interest stops accruing on the parties’ date of separation; however, other states utilize other dates, such as the date of divorce filing, or the date of the entry of Judgment of Dissolution, both which may be years after the parties’ date of separation.  Utilizing a model QDRO from another jurisdiction could have the effect of awarding the alternate payee far more benefits than he/she would legally be entitled to in California.  Further, many individuals who draft their own QDROs are not able to format the QDRO correctly to be accepted by the court that handled their divorce.  In California, QDROs must be signed by both parties and the judge; however, many model QDROs only leave space for the judge’s signature.

DO YOU NEED HELP WITH A QDRO?

If you have questions about the division of retirement benefits due to your California divorce or legal separation, or if you would like to get started on your Qualified Domestic Relations Order today, please call QDRO Helper at (619) 786-QDRO / (619) 786-7376.  You can also request a new client package by sending an email to info@qdrohelper.com or by visiting the Get Started page.  We proudly assist clients throughout the United States as long as the divorce or legal separation took place in California.

DISCLAIMER: ADVERTISEMENT. Any legal information on this blog has been prepared by QDRO Helper for informational purposes only and is not legal advice and does not constitute a guarantee, warranty, or prediction regarding the outcome of your legal matter. The information provided is intended to comply with Rule 1-400 of the California Rules of Professional Conduct. Any links in this website are included only to help you locate other internet resources that may be of interest to you; QDRO Helper is not associated with any such links. The transmission and receipt of information contained on this website via the Internet or e-mail or in any other manner does not constitute or create an attorney-client relationship, and you should not act on the information contained herein without obtaining legal counsel. QDRO Helper has a strict policy of entering into attorney-client relationships with its clients only though the execution of a written fee agreement acknowledged by QDRO Helper. As such, you should not send QDRO Helper any confidential information in response to this web page until such a relationship is established and expressly acknowledged by QDRO Helper.

Joinder of Employee Benefit Plan

Joinder of Employee Benefit Plan

What is a Joinder of Employee Benefit Plan?

“Joinder” is a legal process that names a third-party claimant to a divorce case and notifies the retirement plan that a former spouse has a right to a portion of an employee’s benefits.  A joinder is completed by filing various joinder forms with the court, serving the joinder forms on the retirement plan administrator, and the retirement plan administrator filing a response to the joinder.  The Judicial Council joinder forms can be found on the California Courts website.

When Are Joinders Required?

Joinders are required by most state, county, public school or university, or public agency retirement plans.  Some plans that require joinders are California State Teachers’ Retirement System (CalSTRS), the University of California Retirement System (UCRS), and various county and city employee benefit plans (such as SDCERA, SDCERSOCERS, LACERA, LACERS, ICERS, KCERA, and SBCERA, just to name a few).  The easiest way to determine if a joinder is required for your retirement plan is to ask your retirement plan administrator.  A summary of the types of plans that require joinders can also be found here.  Joinders are never utilized when dividing federal government plans, or many ERISA governed plans.

When Should I Have a Joinder Prepared?

A joinder should be filed with the court as soon as possible after the Petition for Divorce (FL-100) has been filed and the parties are aware of retirement benefits that will need to be divided.  A joinder will typically cause the retirement plan to place a hold or freeze on the employee’s account until the plan administrator receives a Domestic Relations Order (DRO), Qualified Domestic Relations Order (QDRO), or other court order dismissing the joinder.  A hold will typically mean that an employee cannot retire and begin receiving benefit payments, or take any loans or distributions, until the hold is lifted by the plan administrator.  Therefore, joinders are very effective in ensuring that assets remain frozen until a divorce is completed and a court order regarding the division of those benefits is entered with the court.

Need Help With A Joinder of Employee Benefit Plan? $200 Flat Fee Joinder Preparation

If you have questions about joinders for employee benefit plans due to your California divorce or legal separation, or if you would like help in filing a joinder, please call QDRO Helper at (619) 786-QDRO / (619) 786-7376.  We offer joinder services for a $200 Flat Fee per retirement plan; please see our Fee Schedule for details.  You can also request information by sending an email to info@qdrohelper.com.  We proudly assist clients throughout the United States as long as the divorce or legal separation took place in California.

DISCLAIMER: ADVERTISEMENT. Any legal information on this blog has been prepared by QDRO Helper for informational purposes only and is not legal advice and does not constitute a guarantee, warranty, or prediction regarding the outcome of your legal matter. The information provided is intended to comply with Rule 1-400 of the California Rules of Professional Conduct. Any links in this website are included only to help you locate other Internet resources that may be of interest to you; QDRO Helper is not associated with any such links. The transmission and receipt of information contained on this website via the Internet or e-mail or in any other manner does not constitute or create an attorney-client relationship, and you should not act on the information contained herein without obtaining legal counsel. QDRO Helper has a strict policy of entering into attorney-client relationships with its clients only though the execution of a written fee agreement acknowledged by QDRO Helper. As such, you should not send QDRO Helper any confidential information in response to this web page until such a relationship is established and expressly acknowledged by QDRO Helper.

QDROs & the Effect of the Supreme Court Decision on DOMA

QDROs & the Effect of the Supreme Court Decision on DOMA

Prior to the 2013 Supreme Court decision ruling Section 3 of the Defense of Marriage Act (DOMA) unconstitutional (United States v. Windsor), the majority of retirement plans would not accept Qualified Domestic Relations Orders (QDROs) for same-sex spouses during divorce.  Section 3 of DOMA provided that for purposes of determining the meaning of any act of Congress, marriage means only a legal union between one man and one woman as husband and wife, and spouse refers only to a person of the opposite sex who is a husband or a wife.  Under DOMA, most plan administrators did not recognize same-sex parties as spouses.  QDROs are governed by ERISA and the Internal Revenue Code.  Since under ERISA § 206(d)(3)(K) and IRC § 414(p)(8), an “alternate payee” under a QDRO can only be a spouse, former spouse, child, or other dependent of a  participant, same-sex couples would not qualify for QDROs because same-sex marriage partners were not recognized as “spouses” or “former spouses.”  As such, same-sex spouses could not take advantage of QDROs as a way to fairly and equitably divide retirement assets, and to ensure that the taxes on each party’s share were allocated to the proper party. This often led to complications in same-sex divorces, including attempts to equalize other assets whenever possible to ensure that the negative tax consequences of a participant paying benefits directly to a former spouse could be avoided. Such inequity between opposite-sex divorce and same-sex divorce with regard to the division of retirement benefits is no longer an issue, although it may take some time for all retirement plans to implement new policies and procedures. Now that the definition of “spouse” under DOMA been determined to be unconstitutional, there is no longer federal law prohibiting employers and retirement plan administrators from accepting QDROs for legally married same-sex married couples.  Also, “surviving spouse” benefits that were previously prohibited will now also be available to same-sex spouses.

You can read more about the implication of the DOMA decision on employee benefits here.

REGISTERED DOMESTIC PARTNERSHIP QDRO

The federal government still does not recognize registered domestic partners as “spouses.” As such, the division of retirement benefits for Dissolution of Registered Domestic Partnerships is still quite complicated. When the retirement plan is subject to ERISA, QDROs cannot be utilized to divide retirement benefits for Registered Domestic Partnership cases. For certain retirement plans that are not subject to federal ERISA law (such as CalPERS, CalSTRS, or other city, county, or state government benefits) it is possible to utilize a Domestic Relations Order (DRO) for the division of retirement benefits. However, since the IRS does not recognize domestic partners as spouses, there are complicated tax issues to be considered. Generally, all benefits received by the non-employee partner from the plan will be taxed to the employee partner as income.

NEED HELP WITH A SAME-SEX MARRIAGE QDRO?

If you have questions about the division of retirement benefits due to your California same-sex dissolution of marriage or legal separation, or if you would like to get started on your Qualified Domestic Relations Order today, please call QDRO Helper at (619) 786-QDRO / (619) 786-7376.  You can also request a new client package by sending an email to info@qdrohelper.com.  We proudly assist clients throughout the United States as long as the divorce or legal separation took place in California.

DISCLAIMER: ADVERTISEMENT. Any legal information on this blog has been prepared by QDRO Helper for informational purposes only and is not legal advice and does not constitute a guarantee, warranty, or prediction regarding the outcome of your legal matter. The information provided is intended to comply with Rule 1-400 of the California Rules of Professional Conduct. Any links in this website are included only to help you locate other Internet resources that may be of interest to you; QDRO Helper is not associated with any such links. The transmission and receipt of information contained on this website via the Internet or e-mail or in any other manner does not constitute or create an attorney-client relationship, and you should not act on the information contained herein without obtaining legal counsel. QDRO Helper has a strict policy of entering into attorney-client relationships with its clients only though the execution of a written fee agreement acknowledged by QDRO Helper. As such, you should not send QDRO Helper any confidential information in response to this web page until such a relationship is established and expressly acknowledged by QDRO Helper.

Cash Balance Plan QDROs

Cash Balance Plan QDROs

Some employers offer a type of retirement plan known as a “cash balance plan” or “cash balance pension plan.”  Cash balance plans, like any other assets accrued during marriage, are community property and are subject to division pursuant to divorce in California.  We have already written blogs about the division defined benefit plans (i.e. traditional pension plans) and defined contribution plans (i.e. 401(k), 457, and 403(b) plans) by Qualified Domestic Relations Order (QDRO).  Cash balance plans are basically a hybrid between these two other plan types, but are classified as a type of defined benefit plan.  QDROs are also utilized to divide cash balance plans in divorce.

HOW A CASH BALANCE PLAN WORKS

A cash balance plan awards pension credits each year based on a percentage of the employee’s salary for that year.  The contributions made to the cash balance plan will also receive interest credits that are set at a predetermined rate by the plan (either a fixed rate or a variable rate linked to an index). In other words, the earnings on a cash balance account are based upon a predetermined interest rate and not tied to fluctuations of the stock market the way that earnings and losses on a 401(k) plan are.  The plan administrator will invest the funds and any increases or decreases in the value of the plan’s investments will not directly affect the benefit amounts paid to the employee.  Unlike a defined contribution plan, the amount of the employee’s earnings/interest is fixed and the investment risks and benefits are borne by the employer, not the employee.  Once the employee is eligible to receive benefits, the employee can choose either a monthly annuity or a lump sum distribution of his/her cash balance plan benefits.  You can learn more about Cash Balance Plans and how they differ from other types of retirement plans at the U.S. Department of Labor website.

CASH BALANCE PLAN QDRO ISSUES

It is critical for QDRO purposes to determine whether the cash balance plan was converted from a company’s previous defined benefit plan, or was initially created as a cash balance plan.  Many companies have converted their traditional pension plans to cash balance plans because it costs the employer much less to fund a cash balance plan than a traditional pension plan.  Regarding the method of division under a QDRO, if a plan was always a cash balance plan (i.e. there were no traditional pension benefit contributions), and the parties were married when the employee began participating in the plan, then the former spouse of the employee would be awarded a 50% of the account balance as of the parties’ date of separation, plus a proportionate share of annual interest credits.  However, if traditional pension benefits were earned during the marriage and then the plan converted to a cash balance plan, the QDRO must address how to divide both types of benefits earned.  Usually it is most accurate to apply the Time Rule Formula to the benefits accrued prior to the conversion (i.e. the benefits accrued under a traditional pension), and then to award the former spouse 50% of the contributions and interest credits from the date the plan converted to a cash balance plan through the parties’ date of separation.  The nature of the plan, the length of the employee’s employment, and whether the employee had a traditional pension plan that was converted to a cash balance plan during the marriage are critical issues for purposes of drafting a Qualified Domestic Relations Order.  As you can imagine, the language in your cash balance plan QDRO must be carefully drafted to address these issues.

DO YOU NEED HELP WITH A CASH BALANCE PLAN QDRO?

If you have questions about the division of a cash balance plan due to your California dissolution of marriage or legal separation, or if you would like to get started on your Qualified Domestic Relations Order today, please call QDRO Helper at (619) 786-QDRO / (619) 786-7376.  You can also request a new client package by sending an email to info@qdrohelper.com.  We proudly assist clients throughout the United States as long as the divorce or legal separation took place in California.

DISCLAIMER: ADVERTISEMENT.
Any legal information on this blog has been prepared by QDRO Helper for informational purposes only and is not legal advice and does not constitute a guarantee, warranty, or prediction regarding the outcome of your legal matter. The information provided is intended to comply with Rule 1-400 of the California Rules of Professional Conduct. Any links in this website are included only to help you locate other Internet resources that may be of interest to you; QDRO Helper is not associated with any such links. The transmission and receipt of information contained on this website via the Internet or e-mail or in any other manner does not constitute or create an attorney-client relationship, and you should not act on the information contained herein without obtaining legal counsel. QDRO Helper has a strict policy of entering into attorney-client relationships with its clients only though the execution of a written fee agreement acknowledged by QDRO Helper. As such, you should not send QDRO Helper any confidential information in response to this web page until such a relationship is established and expressly acknowledged by QDRO Helper.

 

Additional QDRO Benefits: Taxes, Liquidity, and Bankruptcy, Creditor & Tax Lien Protection

Additional QDRO Benefits: Taxes, Liquidity, and Bankruptcy, Creditor & Tax Lien Protection

TYPICAL REASON FOR HAVING A QDRO

The most common reason for parties to have a Qualified Domestic Relations Order (QDRO) is to divide retirement benefits due to divorce or legal separation.  Most retirement plans require a QDRO, or similar court order, before benefits can be paid from the plan to an alternate payee (non-employee former spouse of the plan participant).  However, there are other benefits to QDROs that are sometimes overlooked.  For instance, the parties may consider an equalization of other assets in order to avoid the necessity of preparing a QDRO, but QDROs can provide additional benefits that other property equalizations cannot.

TAX BENEFITS OF QDROs

One of the main tax benefits of a QDRO is the exemption from the early distribution or premature withdrawal penalty.  We have previously elaborated on these tax benefits in this blog post.  For California residents, the QDRO exemption under IRC §72(t)(2)(c) will typically save approximately 12% in combined state and federal taxes on any distributions made pursuant to a QDRO prior to the alternate payee reaching age 59 ½. Note – the exception to the early withdrawal penalty only applies to distributions made to a former spouse from a qualified retirement plan under a QDRO. There is no divorce exception to the 10% additional tax on early distributions from IRAs because IRAs are not qualified retirement plans.

QDROs & LIQUIDITY

Due to restrictions on distributions built into many retirement plans, the participant cannot receive any funds until reaching the plan’s earliest retirement age.  However, for some plans, QDROs will allow benefits to be distributed to an alternate payee prior to the date that such distribution would be available for the participant.  This can assist in providing the alternate payee with the necessary liquidity due to other property equalizations, such as buying out the participant’s interest in the family home.  (See IRC §414(p)(4), (9); Treas Reg §§1.401(a)-13(g), 1.409A-2-1.409A-3)

BANKRUPTCY, TAX LIEN AND CREDITOR PROTECTION UNDER QDROs

Assets held under qualified retirement plans are usually exempt from the bankruptcy estate (11 USC §522). The alternate payee’s share of the benefits can also be protected from tax liens against the participant (U.S. v Taylor (8th Cir 2003) 338 F3d 947). QDROs can also protect assets from other creditors under Cal. Civ. Proc. Code §704.115, with some exceptions, such as enforcing orders under the Mandatory Victims Restitution Act, as in U.S. v. Novack.

PREVENTING LOSS OF BENEFITS ON PARTICIPANT’S DEATH

As mentioned in our “When Should I File My QDRO?” blog, if a QDRO is not filed and a participant dies, the alternate payee may lose his/her entire interest in the retirement benefits.  For example, if a participant dies while unmarried and while still working, there may be a “Qualified Pre-Retirement Survivor Annuity” or “QPSA” available.  A QDRO could secure all or a portion of the QPSA benefits for the former spouse of the participant in such a case.  QDROs can also ensure that a former spouse will receive all or a portion of other survivor benefits paid upon the participant’s death, including those paid if the participant dies after retirement.

DO YOU NEED A QDRO?

If you have questions about the division of retirement benefits due to your California dissolution of marriage or legal separation, or if you would like to get started on your Qualified Domestic Relations Order today, please call QDRO Helper at (619) 786-QDRO / (619) 786-7376.  You can also request a new client package by sending an email to info@qdrohelper.com.  We proudly assist clients throughout the United States as long as the divorce or legal separation took place in California.

DISCLAIMER: ADVERTISEMENT. Any legal information on this blog has been prepared by QDRO Helper for informational purposes only and is not legal advice and does not constitute a guarantee, warranty, or prediction regarding the outcome of your legal matter. The information provided is intended to comply with Rule 1-400 of the California Rules of Professional Conduct. Any links in this website are included only to help you locate other Internet resources that may be of interest to you; QDRO Helper is not associated with any such links. The transmission and receipt of information contained on this website via the Internet or e-mail or in any other manner does not constitute or create an attorney-client relationship, and you should not act on the information contained herein without obtaining legal counsel. QDRO Helper has a strict policy of entering into attorney-client relationships with its clients only though the execution of a written fee agreement acknowledged by QDRO Helper. As such, you should not send QDRO Helper any confidential information in response to this web page until such a relationship is established and expressly acknowledged by QDRO Helper.

SCERS DROs: Dividing Sacramento County Employees’ Retirement System Benefits in Divorce

SCERS DROs: Dividing Sacramento County Employees’ Retirement System Benefits in Divorce

SCERS & DIVORCE – WHAT IS A DRO?

Employees of Sacramento County are members of the Sacramento County Employees’ Retirement System (SCERS).  SCERS benefits take the form of a defined benefit plan, which means that the benefits paid to retired members are based upon a formula.  Retirement payments are based upon three factors: the member’s age at retirement, years of service, and salary.  In order to be vested in SCERS, members must have 10,440 service credits; members earn one service credit for each hour of pay.  Members make contributions to SCERS through regular payroll deductions and it is not possible to borrow funds from the SCERS retirement fund account.

Retirement benefits acquired during marriage, such as SCERS benefits, are subject to division during divorce.  The division of these benefits is accomplished by a special court order called a Domestic Relations Order or DRO.  SCERS must have a valid, court-filed DRO that has been signed by both the parties and the judge in order to make payments directly to a non-member spouse.  Distributions of SCERS benefits are governed by Article 8.4 of the County Employees’ Retirement Law of 1937, which begins at Section 31685 of the California Government Code.  This legislation provides for the division of the community property interests of SCERS Members in accordance with the provisions of a Court order setting forth the terms and conditions of the dissolution of a Member’s marriage issued pursuant to Section 2610 of the Family Code.

MANDATORY JOINDER & OBTAINING INFORMATION

Joinder is a legal process that names a third-party claimant to a divorce case and notifies the retirement plan that a former spouse has a right to a portion of an employee’s benefits.  SCERS requires a joinder to be filed and served on the plan before a Domestic Relations Order can be approved and implemented.  Both a joinder and DRO will be required before a non-member can begin receiving payments from SCERS.  Your family law attorney may have already completed a joinder; however, QDRO Helper also offers joinder services for an additional fee.

As soon as a dissolution of marriage action is filed in court, the parties should notify SCERS in writing about the pending dissolution, including the parties’ date of marriage and separation, names, dates of birth, social security numbers and current contact information.  SCERS is required to maintain confidentiality of member’s records; however, either upon subpoena or written authorization from the SCERS member, the plan will provide a valuation of the Member’s account. The valuation will specify the approximate community property interest that the former spouse can either withdraw or receive as a monthly retirement allowance for life when eligible.

DIVISION OF BENEFITS

The most common method of division for a non-retired member is to award the non-member spouse 50% of the accumulated retirement contributions and service credit attributable to the period of service from the parties’ date of marriage through their date of separation.  Prior to the member’s retirement, a Nonmember may elect to establish a separate account and may exercise the same rights as a Member, except that a Nonmember is not eligible to apply for or receive a disability retirement allowance, a Nonmember’s pre-retirement death benefits shall consist of return of the contributions and interest in the Nonmember’s account, and a Nonmember is not eligible to participate in the election of trustees.  A Nonmember may retire and elect optional allowances.  SCERS will ensure that the combined benefits payable to the Member and Nonmember are the actuarial equivalent of the value of the benefit to which the Member would have been eligible had no division of the community property interest occurred.  Each party will have a separate account and will have exclusive control over his/her own account.

If a member is already retired at the time that DRO is implemented, SCERS will split the Member’s benefits and a separate account will not be created for the Nonmember.  Instead, the Nonmember will receive a portion of each payment made to the Member, typically the portion is based upon the Time Rule Formula.

NEED A SCERS DRO?

If you have questions about the division of SCERS benefits due to your California dissolution of marriage or legal separation, or if you would like to get started on your Domestic Relations Order today, please call QDRO Helper at (619) 786-QDRO / (619) 786-7376.  You can also request a new client package by sending an email to a friendly California QDRO attorney at info@qdrohelper.com.  We proudly assist clients throughout California and no in-office appointments are required.

If you have questions about your particular SCERS retirement benefits, you can contact SCERS at (916) 874-9119 or request information in writing addressed to Sacramento County Employees’ Retirement System, 980 9th Street, Suite 1900, Sacramento, CA 95814.

DISCLAIMER: ADVERTISEMENT. Any legal information on this blog has been prepared by QDRO Helper for informational purposes only and is not legal advice and does not constitute a guarantee, warranty, or prediction regarding the outcome of your legal matter. The information provided is intended to comply with Rule 1-400 of the California Rules of Professional Conduct. Any links in this website are included only to help you locate other Internet resources that may be of interest to you; QDRO Helper is not associated with any such links. The transmission and receipt of information contained on this website via the Internet or e-mail or in any other manner does not constitute or create an attorney-client relationship, and you should not act on the information contained herein without obtaining legal counsel. QDRO Helper has a strict policy of entering into attorney-client relationships with its clients only though the execution of a written fee agreement acknowledged by QDRO Helper. As such, you should not send QDRO Helper any confidential information in response to this web page until such a relationship is established and expressly acknowledged by QDRO Helper.