QDRO Pension Split Modeler

A qualified domestic relations order divides a retirement interest, and the arithmetic that drives it is the coverture fraction: the share of the benefit earned during the marriage. This models both a defined benefit pension using coverture and a defined contribution account using a segregated balance, and shows the survivor benefit cost that is easy to overlook.

Defined Benefit Inputs STEP 2

Accrued monthly benefit at retirement ($/mo) The plan's projected or current accrued benefit.

Total months of credited service All service, including pre-marital and post-separation.

Months of service during the marriage Marriage date to separation date, overlapped with employment.

Alternate payee share of the marital portion (%) The percentage the order assigns.

Coverture measurement Frozen uses the benefit accrued as of separation.

Accrued monthly benefit at separation ($/mo) Used by the frozen method.

Early commencement reduction (%) If the alternate payee starts before normal retirement age.

Survivor benefit election A survivor election reduces the monthly benefit.

Survivor benefit cost (%) Percent reduction for the elected survivor level. Plan-specific, typically 5 to 12 percent.

Cost of living adjustment (%/yr) Applied to projected lifetime totals only.

Years of expected payments For the lifetime total projection.

Defined Contribution Inputs STEP 2

Account balance at valuation date ($) The plan's balance on the date the order uses.

Balance at date of marriage ($) Pre-marital, generally separate.

Contributions during the marriage ($) Participant plus employer, shown for reference.

Alternate payee share of the marital portion (%)

Gains allocation method Pro rata shares market gains, fixed dollar does not.

Earnings from the valuation date to transfer (%) Pro rata orders carry gains and losses to the transfer date. Negative values model a loss.

This is an illustrative estimate, not legal advice and not a prediction of any court outcome. Property division and support are subject to judicial discretion and vary by state. Consult a family law attorney before relying on any figure here.

A QDRO must be drafted to the terms of the specific plan and accepted by the plan administrator. Plan documents control, and the actual benefit may differ from any figure here.

Alternate Payee Monthly Benefit, Net

After early commencement and survivor cost reductions

Coverture Fraction

Marital months over total service months

Alternate Payee Share of Total Benefit

Coverture times split, the figure this tool exists to surface

Defined Benefit Detail

Marital portion of the monthly benefit--

Alternate payee gross benefit before reductions--

Early commencement reduction--

Survivor benefit cost--

Participant retained benefit--

Alternate payee annual benefit--

Projected lifetime total with COLA--

Tax treatmentA QDRO transfer is generally not a taxable event at transfer; distributions are taxed to the alternate payee.

Policy Mandate v2.0 · what is this?

QDRO PensionSplit Modeler

QDRO Pension
Split Modeler