ERISA: Employee Retirement Income Security Act - Federal law governing private pension and retirement plans, establishing standards for plan administration and participant rights
QDRO Requirements: Qualified Domestic Relations Order regulations - Legal requirements for dividing retirement benefits in divorce, specifying how pension benefits can be assigned to a former spouse
Internal Revenue Code: Federal tax regulations governing the treatment of retirement benefits, including provisions for taxation of distributions and penalties for early withdrawals
Social Security Act: Federal law governing Social Security benefits and their treatment in divorce, including regulations for spousal benefits
State Property Division Laws: State-specific legislation governing how marital property, including pension rights, should be divided in divorce proceedings
Community Property Laws: Laws in community property states treating all marital assets, including pensions, as jointly owned by both spouses
Equitable Distribution Laws: Laws in non-community property states governing fair, but not necessarily equal, division of marital assets including pension benefits
Military Pension Rules: Specific federal regulations governing the division of military pensions, including the Uniformed Services Former Spouses' Protection Act
Federal Employee Pension Regulations: Special rules governing the division of federal employee retirement benefits, including FERS and CSRS pensions
IRS Distribution Regulations: Rules governing the tax treatment of pension distributions following divorce, including early withdrawal penalties and tax liability
QDRO Filing Requirements: Procedural requirements and deadlines for filing QDROs with the court and pension plan administrators
Survivorship Benefit Regulations: Rules governing the election and maintenance of survivorship benefits in pension plans following divorce
