PART I:  Benefits

Chapter 1:   Introduction ….………….............................…........................…

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

1

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

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Chapter 3    What Federal Benefits Are Valued or Divided in Divorce? ......

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                     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 ...

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                       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 ………………………………

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                     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) ………………………………….

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                     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  ………………………………....…….

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                      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  ……………

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                     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 ....................................

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                      Computing Disability Retirement
                      Determining what is “Marital”
                      Suggested Language

Chapter 11   Thrift Savings Plan & Divorce Issues ..............................

                       Gains & Losses
                       Loans
                       Retirement Benefits Court Order

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Appendix: Summary & Conclusion

                       Exhibits

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