What date defines the marital portion?

North Carolina typically uses the date of separation to classify and value marital interests; pensions often use a coverture fraction to define the marital share.

Can plans pre-approve language?

Many plans will review draft orders before filing to reduce rejection risk; we request pre-approval when available.

How are QDRO distributions taxed?

Spousal alternate payees can roll over to defer tax. If taken in cash, ordinary income tax applies; early withdrawal penalties generally don’t apply to QDRO distributions to a spouse.

How do we protect survivor benefits?

We include survivor elections—QJSA/QPSA for pensions, OPM survivor annuity for FERS/CSRS, and SBP for military retired pay—so benefits continue if the employee dies first.

Greensboro QDRO Lawyer

Culbertson and Associates > Greensboro QDRO Lawyer

North Carolina Family Law

Greensboro QDRO Lawyer: dividing retirement plans with precision

We draft and implement QDROs and DROs for Greensboro divorces, including 401(k), 403(b), and private pensions under ERISA, plus non-ERISA plans like TSERS/LGERS, FERS/CSRS, TSP, and military retired pay. Our orders track North Carolina equitable distribution and each plan’s rules so benefits are paid correctly.

Call 336-272-4299
Book a confidential consult

Fast answers
QDRO basics
Plans we handle
Steps & timeline
Drafting pitfalls
Taxes & rollovers
Government & military plans
After entry
FAQs
Visit our office

Greensboro QDRO lawyer — attorney Krispen Culbertson

Local QDRO counsel in Guilford County

Krispen Culbertson has practiced in Guilford County District Court for 20+ years and works with plan administrators to implement QDROs, DROs, and related orders tied to equitable distribution, alimony, and child support. We coordinate with payroll, HR, and plan recordkeepers to avoid delays.

Fast answers

QDRO (Qualified Domestic Relations Order) is used for ERISA plans (e.g., 401(k), 403(b), many private pensions). It tells the plan to pay an alternate payee.

IRAs don’t need a QDRO, they transfer by “incident to divorce” with proper decree language.

NC state pensions (TSERS/LGERS) are not ERISA; they require a plan-specific DRO, not a QDRO.

Federal/TSP/FERS use COAP/RBCO formats; military retired pay uses DFAS USFSPA orders and may include SBP elections.

Coverture fractions and date of separation define the marital share for NC equitable distribution.

What a Greensboro QDRO lawyer does

We translate your equitable distribution settlement or order into plan-approved language so retirement assets divide correctly. That includes defined contribution accounts (401(k)/403(b)/457(b)) and defined benefit pensions. We obtain plan documents, pre-clear language with administrators when allowed, and file the final QDRO/DRO for entry so benefits pay out or roll over on time.

Property Division (Equitable Distribution)	Executive & High-Net-Worth Plans
Mediation to Finalize Terms	Collaborative Resolution
Modification & Enforcement	Appeals & Post-Judgment
Child Support & Arrears	Military Divorce (USFSPA/SBP)

Plans we handle in Greensboro & High Point

401(k), 403(b), 457(b) defined contribution plans (ERISA and governmental)
Corporate pensions (defined benefit; shared-payment vs. separate-interest designs)
TSERS/LGERS (North Carolina Teachers’ & State/Local Government plans) via DRO
FERS/CSRS (federal) via COAP through OPM
TSP via RBCO
Military retired pay & SBP elections via DFAS orders (USFSPA)
IRAs (transfer incident to divorce—not a QDRO)
Stock awards/ESPP/RSUs addressed in ED order; QDRO typically not used, but plan-specific assignments may apply

Steps & timeline for a QDRO/DRO

1) Gather plan info — SPD/plan rules, model language, statements, and valuation dates (NC uses the date of separation for classification/valuation).

2) Choose formula — Fixed dollar, percentage, or coverture fraction for pensions; define gains/losses and loans on DC accounts.

3) Draft order — Name alternate payee, benefit type (separate interest/shared payment), survivor rights, and plan-required terms.

4) Plan review — Pre-approval with the administrator when permitted.

5) Court entry — Submit to Guilford County District Court for signature and serve on the plan.

6) Implementation — Track processing, rollovers, and first payments; confirm tax withholding and 1099-R routing.

Drafting pitfalls we prevent

Wrong plan type — using a QDRO for a plan that requires a DRO/COAP/RBCO
Missing gains/losses window or loan treatment on 401(k)
No survivor benefit on pensions (QJSA/QPSA/SBP) or failure to name a former-spouse SBP beneficiary
Ambiguous dates — not tying the marital share to the date of separation and proper cut-offs
Tax routing errors — failing to allow direct rollover for the alternate payee
Plan-forbidden terms that cause rejection and delays

Taxes & rollovers

Distributions to a spouse alternate payee under a QDRO can be rolled over to the spouse’s IRA/plan to defer taxes. If cash is taken instead, ordinary income taxes apply; early withdrawal penalties are generally not imposed on QDRO distributions to a spouse. IRAs transfer by trustee-to-trustee transfer “incident to divorce.” We coordinate with the plan to set correct withholding and provide rollover instructions.

Government & military plan differences

TSERS/LGERS: use a DRO; specify coverture fraction and address survivor benefits per the plan.
FERS/CSRS (OPM): use a COAP; outline the marital share and survivor annuity.
TSP: requires a Retirement Benefits Court Order (RBCO) with exact account identifiers and valuation date.
Military retired pay (DFAS/USFSPA): percentage or formula awards; consider SBP former-spouse coverage and COLA.

After your order is entered

We monitor the plan’s processing, confirm the qualification letter, and make sure funds roll over or begin paying on schedule. For pensions, we verify benefit start dates, survivor elections, and any early retirement subsidies. We remain available for corrections, nunc pro tunc fixes, and post-judgment enforcement if needed.

Frequently Asked Questions

Do I always need a QDRO to divide retirement?

Not always. IRAs divide by transfer incident to divorce. ERISA plans (401(k)/403(b)/many pensions) need a QDRO. Government and military plans use DRO/COAP/RBCO or DFAS orders.

What date controls the marital share?

North Carolina uses the date of separation for classification and typically valuation. Pensions often use a coverture fraction to define the marital portion.

Can the plan pre-approve language?

Many plans will review draft orders before filing; we request pre-approval when available to avoid rejection.

Who pays taxes on a QDRO distribution?

If the alternate payee spouse receives the distribution, they are generally responsible for the income tax; direct rollovers defer tax. Different rules can apply for child support payees.

Can I get money before the divorce is final?

Sometimes. With consent or a court order addressing equitable distribution, a plan may process after entry of a proper QDRO/DRO even before the absolute divorce is granted.

What about survivor benefits on pensions?

We secure former-spouse survivor coverage where available (QJSA/QPSA, OPM survivor annuity, or military SBP) so benefits continue if the employee dies first.

Why Greensboro clients choose Culbertson & Associates for QDROs

20+ years on Guilford County family court calendars
Plan-specific drafting for ERISA and government plans
Clean spreadsheets, coverture calculations, and order language that administrators accept
Settlement-first; ready for enforcement or post-judgment cleanup if needed
Straightforward fees and proactive timelines

Speak to Your Local QDRO Lawyer in Greensboro, NC

Culbertson & Associates
315 Spring Garden St Ste #300, Greensboro, NC 27401
Phone: (336) 272-4299
Hours: Mon–Fri 8:30 AM–5:00 PM

Areas we serve: Greensboro (Downtown, Fisher Park, Irving Park, Lindley Park, Adams Farm, Sedgefield, Lake Jeanette), High Point, Jamestown, Summerfield, Oak Ridge, Burlington, and greater Guilford County.

Call 336-272-4299
Book a confidential consult