For any associate who works for a Fellow of the American Academy of Matrimonial Lawyers, the most important area of technical expertise is that of pension plans. I assume that most associates now understand the difference between the different types of pension plans – defined benefit and defined contribution plans. The critical issue is to realize that perhaps more than any other area, the drafting of a QDRO is an advocacy tool. The QDRO can be drafted to favor your client – or not.
> > Pensions and QDRO’s 101: An Divorce Lawyer’s Guide to Drafting Defined Benefit and Defined Contribution Plan QDRO’s