March 2009
Intermediate to advanced
669 pages
20h 19m
English
A QDRO is a legal order issued by state courts or other state agencies to require pension payments to alternate payees. An alternate payee must be a spouse or former spouse or child or other dependent of a plan participant.
A qualified pension plan meets the ERISA requirements and provides tax advantages for both employees and employers. Qualified plans cannot provide benefits for officers, shareholders, supervisors, or other highly compensated employees that exceed benefits for other employees.
Also known as incentive stock options, qualified stock options are taxed at the capital gains rate when they are exercised, instead of at the ordinary income tax ...
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