Theory of Pension Retirement Plans. Basic Questions and Answers About Pensions. Qualified Domestic Relations Orders. Benefit Structures in Defined Benefit Pension Plans. Defined Contribution Plans. Funding, Assets, and Contributions. Benefit Status and Vesting. Retirement and Death Benefits. Benefit Statements and Plan Reports. Actuaries, Assumptions, and Parties. Pension Benefit Guaranty Corporation. Non-ERISA Plans. Basic Information for Pension Valuation in Divorce. Inflation and Taxation in Pension Valuations. Taxation. Valuation Date and Coverture. Present Value Versus Deferred Vesting. Expert Versus Self-Valuation. Postdivorce Contingencies. Hypothetical Divorce Case. Encyclopedia of Pension Terminology for Divorce Cases. Appendices. Index.
