Retirement Division Topics
Every TOVA guide page in one place. Plan-specific guidance, process guides, and decision guides for retirement division in divorce.
Each guide below is a standalone reference for one topic in retirement division. Plain English, structured for both human readers and AI search engines. Cross-linked where two topics meet (cash balance plans show up in the QDRO rejection guide, for example; cross-border shows up in the IRA guide). Use this page to find the right starting point.
Process guides
The mechanics that apply across plan types.
Forensic Tracing and the Seven-Year Wall
How TOVA separates marital and non-marital value. Records discovery, and marital and non-marital separation.
RepairWhy Was My QDRO Rejected?
The nine rejection patterns plus record-keeper-specific causes (Fidelity, TIAA, Vanguard, Empower, OPM, DFAS, TSP).
Pre-signingSettlement Language Review
Before the agreement is signed, before the QDRO. Distinct from drafting. Complimentary when TOVA is retained.
Post-signingAfter the QDRO Is Signed
Plan acceptance, packets, rollover vs cash, the 60-day trap, the QDRO early-withdrawal exception.
DecisionQDRO vs COAP vs RBCO vs DRO
Quick-reference table mapping every plan type to the correct court order. Plain-English disambiguation.
FeesTOVA Pricing
Transparent project-fee structure. $700 flat for the seven standard plan types. Quote-only for everything else.
DiscoveryHidden Retirement Assets
Finding undisclosed accounts in divorce. Form 5500 lookups, employer subpoenas, record-keeper-chain reconstruction.
DraftingGains and Losses in a QDRO
Valuation date vs segregation date. Pro-rata, fixed dollar, or fixed percentage treatment.
Two DatesValuation Date vs Segregation Date
What each date means, why the gap matters, and how to draft language the plan will accept.
EmergencyQDRO After the Participant Retired
Still possible after pay status. What the order can do, what is locked, why speed matters.
CostHow Much Does a QDRO Cost?
$700 flat for standard plan types. Quote-only for state, federal, military, tracing.
RMDRMDs in Divorce
Required vs voluntary distributions. IRAs, 401(k)s, inherited accounts, accounts in pay status.
Present ValuePension Present Value Estimates
An advisory settlement tool for offsetting a pension with another asset. Assumption-based. TOVA does not testify on present value.
Records DiscoveryDate of Marriage and Missing Statements
What to do when older statements are reported as unavailable. Recordkeeper history, the seven-year portal wall, marital versus non-marital value.
Plan-specific guides
How each retirement system is divided in divorce.
Cash Balance Plan in Divorce
Why it is not a 401(k). Big Law and medical-group scenarios. Defined-benefit treatment.
TIAATIAA 403(b) in Divorce
Multi-plan QDRO consolidation. NYU Langone, Columbia, Mount Sinai, Cornell, Yale, Stanford, UC, Michigan, UT.
IRAHow to Divide an IRA in Divorce
Transfer incident under IRC 408(d)(6). Not a QDRO. Custodian procedures and the cash-and-check mistake.
401(k)How to Divide a 401(k) in Divorce
What a QDRO must say to be administrable: plan, amount, valuation date, gains and losses, loan treatment.
PensionHow to Divide a Pension
Shared payment vs separate interest, coverture, survivor benefits, early retirement subsidies, present-value offset.
MilitaryMilitary Retirement in Divorce
USFSPA, the 10/10 rule, the 2017 NDAA frozen-benefit rule, Survivor Benefit Plan elections.
Cross-BorderCross-Border Retirement Division
U.S. retirement plans in foreign divorce proceedings. UK, Australia, Canada, EU. A parallel U.S. order works alongside the foreign proceeding.
Federal CivilianFERS and CSRS in Divorce
COAP through OPM. Three-component FERS, CSRS legacy, survivor coverage, FERS Annuity Supplement.
TSPTSP in Divorce
RBCO through FRTIB. Traditional vs Roth, agency contributions, loans, distribution options.
NQDCNon-Qualified Deferred Compensation
Top-hat plans, SERPs, 409A timing, employer credit risk. No QDRO applies.
Social SecuritySocial Security in Divorce
Ex-spousal benefit, 10-year rule, and the Social Security Fairness Act repeal of WEP and GPO for public-sector pension cases.
State-specific guides
How retirement is divided in specific state divorces, including state public-employee systems.
QDRO by State
The full index of state retirement-division guides, with New York and Colorado first.
New YorkNew York QDRO
NYSLRS, NYC pensions, TRS TDA, private plans. Majauskas applied correctly. TOVA home office: Plainview.
ColoradoColorado QDRO
PERA, FPPA, Denver plans, time-rule formula. TOVA Colorado office: Lakewood.
New JerseyNew Jersey QDRO
PERS, PFRS, TPAF, ABP at TIAA, Port Authority, private plans, NJ coverture approach.
ConnecticutConnecticut QDRO
SERS, MERS, TRB, Yale and UConn TIAA plans, private plans, coverture approach.
FloridaFlorida QDRO
FRS Pension Plan, FRS Investment Plan, DROP, local pensions, private plans.
TexasTexas QDRO
TRS, ERS, TMRS, TCDRS, Houston/Dallas/Austin city pensions, ORP at TIAA. Berry formula.
CaliforniaCalifornia QDRO
CalPERS Model A vs B, CalSTRS, UC Retirement Plan, LACERA, 1937 Act counties. Brown formula.
PennsylvaniaPennsylvania QDRO
PSERS, SERS Pennsylvania, Philadelphia and Pittsburgh pensions, PMRS. Berrington coverture.
IllinoisIllinois QDRO
IMRF, SURS, TRS Illinois, CTPF and the six Chicago funds, Cook County. QILDRO statutory order.
MassachusettsMassachusetts QDRO
MSERS, MTRS, Boston Retirement, the 100+ PERAC boards. Option A/B/C locks at retirement.
WashingtonWashington QDRO
DRS systems (PERS, TRS, LEOFF, PSERS), Plan 1/2/3 tiers, Seattle SCERS, HERP higher-ed.
VirginiaVirginia QDRO
VRS, SPORS, VaLORS, JRS, Hybrid Plan DB+DC, Fairfax County, Northern Virginia federal overlap.
OhioOhio QDRO
OPERS, STRS Ohio, SERS Ohio, OP&F, HPRS. Division of Property Order. Plan-type elections.
Reference
76 attorney-asked and client-asked questions in plain English.
QDRO Services and Process
QDRO basics, timelines, fees, taxes, rejections, plan-administrator review.
FAQWhat Order Do I Need?
Plan-type to order-type matchups across the full retirement-division universe.
FAQForensic Tracing
When tracing is needed, what records are required, how missing statements get recovered.
FAQPension Division
Defined-benefit mechanics, shared payment vs separate interest, survivor benefits, present value.
FAQRetirement Language Review
What gets reviewed, what gets missed at signing, common settlement-language mistakes.
FAQCross-Border
UK financial remedy, Australian Family Court, Canadian divorce, EU member-state cases.
FAQCommon Problems
Rejected orders, missing records, post-divorce QDRO preparation, plan administrator changes.
FAQAfter the Order Is Accepted
Alternate payee onboarding, rollover vs distribution, tax forms, timing.
About TOVA
The firm, the process, and how engagements work.
How TOVA Works
Continuity from records to court order. One firm. No handoffs between researcher, tracer, drafter, and reviewer.
TeamOur Team
Seven specialists. Led by Denisa Tova-Liebman, MBA, CFP, CDFA, CQS.
ServicesServices and Pricing
Six retirement division services under one roof. Full descriptions and accordion-style detail.
TrainingTOVA Academy
Free masterclasses on recovering retirement records and drafting plan-compliant settlement language.
ResourcesResources for Attorneys
Lead-magnet PDFs, weekly E-Tips on LinkedIn, published work in ACFLS and NYSBA journals.
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