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Federal Retirement Book Table of Contents

Table of Contents


PART I: Benefits

Chapter 1: Introduction
CSRS/FERS vs. Private Sector Pensions
Why Pensions Are Considered Marital Assets
Terms & Definitions Used


Chapter 2 Offset Pension Value or Divide by a Court Order
Commingling Retirement Plan Values With Other Marital Assets
Pros & Cons of Offsetting
Dividing the Retirement Annuity Separately from other Assets


Chapter 3 What Federal Benefits Are Valued or Divided in Divorce?   19
Accumulated Sick & Annual Leave Pay
Applying Military Years & Affect on Divorce
Computing the Accrued monthly CSRS/FERS/CSRS Offset Annuity



PART II: Valuation Issues

Chapter 4 Valuation of CSRS/FERS Retirement Annuity & Strategies   41
Pension Valuation Basics
Tax Discounts
Application of Military Years
If you represent the federal employee
If you represent the former spouse


Chapter 5 Determining the Marital Portion   71
Determining the Marital Portion of the Monthly FERS/CSRS Annuity
Different Approaches to Defining the Marital Portion
Marital Values of the TSP



Chapter 6 FERS/CSRS In-Pay (Retired)   91
Options Available to Federal Employee in Divorce
Cost of survivor Annuities
Determining Value of Survivor Annuity – An Asset to the Former Spouse


Chapter 7 CSRS & Social Security   111
Difference Between CSRS & FERS
Inequity for CSRS members
Approaches to Extracting Social Security Element
Windfall Profit Elimination Rule & Other Offsets



PART III: Court Order Division

Chapter 8: Court Order Division – COAP Strategies & Issues   135
What constitutes a “Court Order for Processing”
Types of Awards
Sample Text
§8341 & §8339 Survivor Annuities & Sample Text
Prohibiting a Refund of Employee Contributions


Chapter 9: Cont. Court Order Division – Suggestions for Settlement Agreements   165
COLAs and Ancillary benefits
Monetary Impact of Certain Paragraphs/Language
If you represent the federal employee
If You represent the non-federal employee spouse


Part IV: Remaining Issues

Chapter 10 CSRS & FERS Disability Annuity   193
Computing Disability Retirement
Determining what is “Marital”
Suggested Language



Chapter 11 Thrift Savings Plan & Divorce Issues Gains & Losses
Retirement Benefits Court Order


Appendix: Summary & Conclusion   232


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