With over 2.3 million federal employees, and those with Thrift Savings Plan accounts, undoubtably the CDFA will encounter divorces where one or both spouses are federal employees. There is a general lack of understanding in the legal community and the courts with issues being confused with QDROs, a court order used in the private sector to divide retirement plans.  Many of the same concepts presented here also apply to state retirement systems, since many of the state retirement systems are modeled after the federal retirement plans.  Issues such as how to determine the marital portion, for valuation purposes, and then subsequently if divided by a Court Order Acceptable for Processing.  What is better: an immediate offset of the values or division by a court order.  This webinar touches on issues often encountered in divorce or argued by the parties’ respective attorneys, e.g. survivor benefits, employee contributions representing the value, disability “retirement” is it or is it not simply early retirement?, and of course TSP accounts and the monies that can be rolled over into IRAs.