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Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced QDRO Attorney prepares all Qualified Domestic Relations Orders. Visit us: www.TroyanLaw.com or www.QDROAttorney.com Contact Troyan & Associates, P.A. 560 Communications Parkway, Sarasota, Florida 34240 Address Email Call Us Toll Free Info@TroyanLaw.com (877) 443 - 4867 Our Office is located in Sarasota, Florida Contact

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced Actuary prepares all Pension Valuations. Visit us: www.TroyanLaw.com or www.QDROAttorney.com Click Button for Pension Valuation Form: Pension Valuation Form Pension Valuation Interest Rates - Troyan Valuations L

Taxation Divorce QDRO Taxation in Divorce Relevant sections of the U.S. Tax Law applicable to divorce: 26 U.S.C. § 72 Loans treated as distributions : (p) Loans treated as distributions For purposes of this section- (1) Treatment as distributions(A) Loans If during any taxable year a participant or beneficiary receives (directly or indirectly) any amount as a loan from a qualified employer plan, such amount shall be treated as having been received by such individual as a distribution under such plan. What Do I need to about taxation of pensions in divorce? Disability Pensions: Roth IRAs in a divorce? Federal Taxes? Taxable to an Alternate Payee? State Taxes? Taxable to Participant? Taxable to Participant? Taxable to Alternate Payee? Ordinary Disability? Accidental Disability? To learn the answer to these questions, contact Troyan & Associates, P.A. Troyan & Associates, P.A. The QDROAttorney.com Firm 560 Communications Parkway Sarasota, FL 34240 info@TroyanLaw.com Toll Free: (877) 443 - 4867

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced QDRO Attorney prepares all Qualified Domestic Relations Orders. Visit us: www.TroyanLaw.com or www.QDROAttorney.com Pension Valuations and Related Fees: Pension Valuation for Defined Benefit Plan: Gains/Losses Analysis for Defined Contribution Plans: Actuarial Computation of Cost/Loss of Survivor Benefit: Update Previously Prepared Pension Valuation for new Data: $350.00 (per Plan) $35.00 (Statement per Quarter) (min. quarterly) $350.00 (per Plan) $150.00 (per Plan)

Troyan knows the cases relevant to equitable distribution in your jurisdiction. A leading case addressing both vested and nonvested pension benefits are marital property is In re Marriage of Brown, 544 P.2d, 566 CA , decision by the Supreme Court of California. This case was instrumental in overruling the a decision In re Marriage of French, 544 P2.d 561 CA . The courts previously held a nonvested pension was an expectancy and not subject to division in divorce. The Supreme Court of California In re Brown , found pension benefits were not a mere expectancy but were a form of deferred pay for the services rendered and were, therefore, distributable in divorce. MOST PENSIONS ARE CONSIDERED MARITAL PROPERTY ARE EASILY QUANTIFIABLE FOR DIVISION IN DIVORCE VESTING IS NOT A FACTOR IN MOST PENSION EVALUATIONS FOR PURPOSES OF IMMEDIATE OFFSET SETTLEMENTS UNVESTED RETIREMENT BENEFITS MAY BE CONSIDERED MARITAL PROPERTY CONTACT: TROYAN & ASSOCIATES, P.A. Alaska: Laing v. Laing 741P.2d 649 (Alaska 1987) Arizona: Van Loan v. Van Loan 569 P2.d 214 (Arizona 1977) Delaware: Robert C.S. v. Barbara J.S 434 A.2d 383 (Delaware 1981) Georgia: Courtney v. Courtney 344 S.E.2d 421 (Georgia 1986) Indiana: Wilson v. Wilson 409 N.E.2d1169 (Indiana 1979) Kentucky: Foster v. Foster 589 S.W.2d 223 ( Kentucky 1979) Maine: Stotler v. Wood 687 A.2d 636 (Maine 1996) Maryland: Deering v. Deering 437 A.2d 883 (Maryland 1981) Michigan: Perry v. Perry 350 N.W.2d 275 (Michigan 1984) Minnesota: Janssen v. Janssen 331 N.W.2d 752 (Minnesota 1983) Mississippi: Tillman v. Tillman 716 So.2d 1090 (Mississippi 1998) Mississippi: Selman v. Selman 722So.2d 547 Mississippi 1998) Nevada: Gemma v. Gemma 778 P.2d 429 (Nevada 1989) New Hampshire: Halliday v. Halliday 593 A.2d 233 (New Hampshire 1991) New Jersey: Kikery v. Kikert 438 A.2d 317 (New Jersey 1981) New Jersey: Whitfield v. Whitfield 535 A.2d 986 (N.J. Super. App. Div. 1987) New Mexico: Berry v. Meadows 713 P.2d 1017 (New Mexico 1986) New York: Majuskas v. Majuskas 463 N.E.2d 15 (New York 1984) New York: Damiano v. Damiano 463 N.Y.S. 2d 477 (N.Y. App. Div. 1983) New York: Burns v. Burns 643 N.E.2d 80 (New York 1984) Oklahoma: 657 P.2d 646 (Oklahoma 1983) Oregon: In re Marriage of Rogers 609P.2d 877 (Oregon 1980) Pennsylvania: Braderman v. Braderman 488 A.2d 613 (Pennsylvania 1985) Rhode Island: 511 A.2d 961 (Rhode Island 1986) South Carolina: Carter v. Carter 286 S.E.2d 139 South Carolina 1982) South Carolina: Anderson v. Anderson 318 S.E.2d 566 (South Carolina 1984) South Dakota: Hansen v. Hansen273 N.W.2d 749 (South Dakota 1979) Tennessee: Cohen v. Cohen 937 S.W.2d 823(Tennessee 1996) Texas: Cearley v. Cearley 544 S.W..2d (Texas 1976) Vermont: Victor v. Victor 453 A.2d1115 (Vermont 1982) Vermont: Milligan v. Milligan 613 A.2d 1281 (Vermont 1992) Washington: Wilder v. Wilder 534 P.2d 1355 (Washington 1975)

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced QDRO Attorney prepares all Qualified Domestic Relations Orders. Visit us: www.TroyanLaw.com or www.QDROAttorney.com United States Government Plans Federal Employee "QDRO" Pension Valuation - Equitable Distribution - Tax Consequences Federal Employees Death & Survivor Benefits - Traps Disability an Unforseen Issue Federal Thrift Savings Plan: How to obtain your historical statements. Federal Thrift Savings Plan: How adjustments for gains/losses calculated Pension Valuation Interest Rates - Troyan Valuations U.S. Office of Personnel Management - My Personal Benefit Statement [EXAMPLE] U.S. Railroad Retirement Board Earnings Statement (Example) U.S. Office of Personnel Management - Retiree Annuity Statement [EXAMPLE] Federal Thrift Savings Plan: Loans Booklet. Federal Thrift Savings Plan: In-Service Withdrawal Booklet. Railroad Employee's Retirement Benefit Statement (Example) Definition of a Prorata Share for Federal Employees & Civil Service Retirement System. Definitions : Federal E mployees' Retirement System & Civil Service Retirement System Federal Law: 5 CFR Part 838 U.S. Office of Personnel Management - Management Advisory - Annuity Supplements Washington, DC Bar: Attorney Search: Rodney D. Troyan, Esquire

Pension Funding Report: Ohio Police & Fire Pension Fund

What is a Summary Plan Description ("SPD"). Form: Michigan State Retirement System Release of Data Stock Market Fluctuations and the consequences for QDROs. Who or what Qualifies as an Alternate Payee. Shared Payment vs. Separate Interest QDROs

Official Troyan QDRO Site: Original Troyan QDRO & Pension Evaluator Firm. Troyan & Associates, P.A (Now Located in Sarasota, FL) (formerly Troyan, Inc. - New Jersey) Our Experienced FL QDRO Attorney prepares all Qualified Domestic Relations Orders. Visit us: www.TroyanLaw.com or www.QDROAttorney.com QDROs Must Be Prepared By A Florida Attorney To Avoid UPL. Pensions Divorce and the Case you must know. (Boyett v. Boyett) QDRO Tutorial For Family Lawyers Florida Retirement System Survivor Benefits and Life Insurance How To Deal With Pre-Marital 401(k) Balances Sample Form: Consent to Release Participant's Benefit Information. What is a Summary Plan Description ("SPD"). Florida e-file Portal Guide. Stock Market Fluctuations and the consequences for QDROs. Florida Retirement System ("DROP") Basics for Family Attorneys. Who or what Qualifies as an Alternate Payee. Who or what Qualifies as an Alternate Payee. Shared Payment vs. Separate Interest QDROs Pension Valuation Interest Rates - Troyan Valuations . The Florida Bar: Attorney Search / Lawyer Directory: Rodney D. Troyan, Esq. Notice to Florida Family Law Attorneys (please read)

Steps on getting started with Troyan Law. QDRO Attorney Getting Started Step 1 : Click here to: Download and read our retainer agreement. Step 2 : Click here to: Download the appropriate "Forms". Step 3 : Upload the Judgment of Divorce, Property Settlement Agreement, and any other Pension Information requested from the data forms. save/name attached documents with pensioners name. Step 4 : Click here to: Pay for the service you are requesting.

Troyan & Associates list of services, including: QDRO preparation, Pension Valuations, Property Settlement Agreements, QDRO Administration, Dispute Resolution, and more. Services QDRO Preparation Property Settlement Agreements Our Legal Team has Prepared Thousands of QDROs . Federal, Military, All States, Municipal Plans Private Plans: From Fortune 500 Corporations to one-person Corporations. Troyan's QDRO database is now one of the largest in the Nation. Pension Valuations Our Actuarial Staff has over fifty years of Plan Valuations experience. More than 80,000 Pension Evaluations prepared. When confronted with a Valuation issue come to Troyan for clear, easy to follow technical support. Dispute Resolution Our firm has been appointed by Courts in many jurisdictions to resolve complex pension matters Legal Opinions Cases that have specific requirements of taxation of distributions / transfers and timing will require a skilled practitioner to render a written opinion. Consent Agreements Your 401(k) has been rolled into an IRA, you will now need a Consent Agreement to modify your Property Settlement Agreement. Troyan is a cost-effective solution to this and other changes that require both parties to change the previous agreement. Our Legal Team will prepare the custom language tailored to your specific case for direct insertion into the Settlement Agreement . The Pension is usually the largest asset in Divorce and needs to be addressed with very specific language to permit division by QDRO . Avoid Settlement Errors! Troyan will review or prepare the correct language. QDRO Administration Plan Administrators have a specific legal and fiduciary obligation to issue written Qualification / Rejection letter for QDROs . Troyan provides legal guidance to Plans for QDRO Qualification / Guidelines and Administration. Litigation Services QDROs are one of the most litigated areas for Family Lawyers . Troyan renders litigation support to malpractice insurers seeking to defend its insured. Expert Witness Testimony We are routinely called upon to provide Legal/Expert Opinions on QDRO and Pension Matters. Passive Appreciation Calculations One of the common computations requested of this firm is to determine the passive increase/decrease of a pre-marital portion of a Defined Contribution Plan. QDRO Corrections / Errors A significant portion of clients contact Troyan to correct the errors in prior QDROs . Did your Divorce Attorney hire a non-lawyer to prepare the QDRO ? Troyan may be able to help correct those problems before its too late.

Unauthorized Practice of Law QDRO Unauthorized Practice of Law Definition of the Practice of Law: The practice of law shall be performed only by those authorized by the highest court of this jurisdiction. Definitions: The "practice of law" is the application of legal principles and judgment with regard to the circumstances or objectives of a person that require the knowledge and skill of a person trained in the law. "Person" includes the plural as well as the singular and denotes an individual or any legal or commercial entity. A person is presumed to be practicing law when engaging in any of the following conduct on behalf of another: Giving advice or counsel to persons as to their legal rights or responsibilities or to those of others; Selecting, drafting, or completing legal documents or agreements that affect the legal rights of a person; Representing a person before an adjudicative body, including, but not limited to, preparing or filing documents or conducting discovery; or Negotiating legal rights or responsibilities on behalf of a person. New Jersey: Unauthorized Practice of Law Rules: New Jersey Rules of Professional Conduct. New Jersey Cases: In re Fiocca, DRB 22-098 (Nov. 1, 2022)New Jersey Supreme Court A retired attorney likely engages in the unauthorized practice of law, in violation of RPC 5.5(a)(1) (unauthorized practice of law), because he/she had retired. In re Hartman, DRB 19-477 (Nov. 23, 2020) (“R. 1:21-1B(a)(4) requires a limited liability company to maintain malpractice insurance. An attorney's failure to maintain malpractice insurance, when practicing as a limited liability company, is a violation of RPC 5.5(a) (unauthorized practice of law).”) DOES YOUR QDRO PREPARER MAINTAIN MALPRACTICE INSURANCE? Baron v. Karmin Paralegal Services Holding of this case: Supports Troyan's opinion only a Licensed Attorney may prepare a legal document (i.e. QDRO) Mid-Monmouth Realty Assocs. v. Metallurgical Indus., Inc. Supports Troyan's that Legal duty cannot be delegated to a non-lawyer. A QDRO is a legal document to be prepared by a Licensed Attorney. Disciplinary Actions for the Unauthorized Practice of Law: In re: Opinion 41 Notary Public Cannot Prepare Legal Documents (i.e. QDRO) In re: Opinion 26 Non Lawyer Cannot Prepare Legal Documents - Real Estate (i.e. QDRO) In re Bernstein DRB 21-011 Reciprocal Discipline: Non Lawyer prepared Legal Documents in Florida - New Jersey recommended identical action. (i.e. QDRO's cannot be prepared in FL by non lawyer so presume also not allowed in NJ In re: Opinion 47 Accountant drafting legal documents - corporate is Unauthorized Practice of Law. (QDRO is a legal document requires skill of Licensed Attorney) In re Hartman DRB 19-477 Supreme Court of New Jersey Attorney must maintain Malpractice Insurance to practice Law in New Jersey Ethical Landmines using nonlawyers (ABA) American Bar Association - Serious Consequences for Lawyer Delegating Legal Work to nonlawyer. Florida: Unauthorized Practice of Law : The Florida Bar considers the preparation of a QDRO to be legal activity and has pursued unauthorized practice of law (UPL) actions against non-attorneys who prepare QDROs. Rules: Rule 4-5.5, Rules Regulating The Florida Bar , If an Attorney hires a non-attorney to prepare a Qualified Domestic Relations Order which is a legal document, is in violation of this rule which prohibits an attorney from assisting in the unlicensed practice of law. Advisory Opinion MEAC 2007-005 Rule 4-5.3, Rules Regulating The Florida Bar , If an attorney hires a non-attorney to prepare a legal document / Qualified Domestic Relations Order that attorney has delegated a legal duty to a non-lawyer and in the event of a malpractice lawsuit professional liability insurers will likely disallow the claim. Since drafting Qualified Domestic Relations Orders is a legal function which requires an attorney to directly supervise nonlawyers who are employed or retained by the attorney. Preparation of Legal Documents: A nonlawyer may not sell QDROs or Fill in blanks in QDROs. A nonlawyer may sell forms and complete the form with information provided in writing by the individual. The Florida Bar v. Brumbaugh, 355 So. 2d 1186 (Fla. 1978). If the nonlawyer is using a form approved by the Supreme Court of Florida, the nonlawyer may engage in limited oral communication to elicit the factual information that goes in the blanks of the form. Rule 10-2.1(a), R.Reg.Fla.Bar. The nonlawyer may not make any changes to the form and may not give advice on possible courses of action. If the nonlawyer is using a form which has not been approved by the Supreme Court of Florida, the nonlawyer may only type the blanks on the form with information obtained from the individual in writing. Divorce Cases Specifically : If a form has not been Approved by Supreme Court of Florida it CANNOT be completed by a nonlaywer. NO QDROs have been approved by the Court. Forms contained in the family law rules are considered Supreme Court Approved forms. The nonlawyer may not make any changes to the form and may not give advice on possible courses of action. ACCOUNTANTS and C.P.A.'s Drafting QDROs is the UNAUTHORIZED PRACTICE OF LAW : It constitutes the unlicensed practice of law for an accountant, whether or not a CPA, to draft legal documents. QDRO's are legal documents, accountants may not draft the documents. The Florida Bar v. Fuentes, 190 So. 2d 748 (Fla. 1966); The Florida Bar v. Town, 174 So. 2d 395 (Fla. 1965). Practice of Law Either Expressly or Impliedly is the UNAUTHORIZED PRACTICE OF LAW : If a nonlawyer is preparing a QDRO that is considered the implied practice of law and it constitutes the unlicensed practice of law (The Fla. Bar v. DeToma, 501 So. 2d 599 (Fla. 1987)). Actuaries & Financial Advisors drafting QDROs is the UNAUTHORIZED PRACTICE OF LAW : Corporations that employ Actuaries, Financial Advisors and even attorneys that prepare QDROS are not permitted to so. This is due to the fact that a corporation may not practice law. It also constitutes the unlicensed practice of law for a corporation to advertise to provide legal services even if the services are being performed by a member of The Florida Bar. The Florida Bar v. Consolidated Business and Legal Forms, 386 So. 2d 797 (Fla. 1980). The Florida Bar Unauthorized Practice of Law Complaint Form