Practitioner notes
Routing & valuation
- Which order applies to each plan?
- Private ERISA plans use a QDRO; Nevada PERS uses a PERS-compliant DRO under NRS 286.6703; military uses a USFSPA order; federal civil service uses a COAP (ERISA language causes OPM rejection); the TSP uses an RBCO; and an IRA is divided by a transfer incident to divorce under IRC 408(d)(6), not a QDRO.
- How does PERS valuation differ from a private pension?
- NRS 125.155 requires a frozen-at-divorce valuation for Nevada PERS and the Judicial Retirement Plan - excluding post-divorce raises and promotions - unlike the Gemma/Fondi wait-and-see rule that governs private defined-benefit plans.
- Are survivor benefits automatic?
- No. Under Henson v. Henson and NRS 125.155(3), survivor benefits must be expressly set forth in the order. Omitting survivor coverage is the most common and costly drafting failure; the tool flags it every time.
Informational, not legal advice. An order must be reviewed by counsel and accepted by the plan administrator. Authorities: NRS 125.150, 125.155, 286.6703; 29 U.S.C. 1056(d)(3); 10 U.S.C. 1408; Gemma v. Gemma; Fondi v. Fondi; Henson v. Henson.