Very few companies maintain adequate written documentation regarding their QDRO procedures and policies. Federal law requires companies to establish and maintain written QDRO procedures. QDRO Consultants Co. can prepare a comprehensive QDRO Compliance Manual, tailored to your company's specific plans and procedures. Remember, there are no QDRO regulations under federal law. As a result, the courts look to the company's documented QDRO policies when disputes arise. We strongly recommend that all companies adopt comprehensive QDRO procedures that address a wide array of QDRO issues. This manual can significantly reduce your company's potential liability exposure by documenting all of your QDRO administrative procedures and addressing all "default" procedures, including the segregation of plan benefits, the effects of certain omissions in the QDRO, pre and post-retirement survivorship issues, and the obligations of the plan administrator, alternate payee and participant.

The QDRO Compliance Manual is also designed from an educational perspective. Even though QDROs have been in existence since 1984, attorneys remain intimidated by ERISA and the QDRO provisions of the Internal Revenue Code. Quite simply, QDROs are still their worst nightmare. This QDRO Compliance Manual helps guide them through the QDRO process, and in the long run, everyone benefits, including your plan participants. It contains customized model QDROs and easy-to-understand instructions, so that attorneys may adapt them for their use. It also contains a question and answer section addressing common QDRO concerns for participants and attorneys.

The QDRO Compliance Manual Contents include:

• Introduction to QDROs
• Fact Sheets for Company's Qualified Plans
• Comprehensive QDRO Policies and Procedures
• Model QDROs for use by attorneys
• Instructions for using Model QDROs
• Common Questions & Answers on QDROs
• QDRO Glossary
• QDRO Laws
• Company's Internal Front-End Procedures