9/27/23 Estate Planning Council of Diablo Valley IN PERSON Meeting

PO Box 245, Walnut Creek, CA 94596

T: (925) 778-1165   |   F: (925) 778-1163   |   E: EPCDiabloValley@gmail.com

Wednesday, September 27, 2023

"An Overview and Summary of the Valuation and Division of Retirement Benefits in Divorce"

Presented by:
John C. Madden

Moon, Schwartz & Madden

LIVE &

IN PERSON

September 27, 2023

Lafayette Park Hotel

3287 Mount Diablo Blvd., Lafayette, CA 94549

6:00pm

Networking &

Appetizers

6:45pm

Welcome &

Announcements 

7:00pm

Speaker Presentation

8:00pm

Meeting Close

Please note all reservations

& cancellations MUST be

made no later than 2pm

the Monday before 

the monthly meeting.

Refunds will not be

granted to cancellations

that are received thereafter.  

All cancellation requests need to be made in writing to 

EPCDiabloValley@gmail.com

$90

Guest Cost:

$110

Presentation Summary:

A general overview of the methods used to determine the characterization of community and separate property in various types of retirement plans, how to divide retirement benefits (QDROs), and explanation of CA public retirement plans and the need for life insurance to protect the former spouse’s interest.

Learning Objectives:

• Discussion on methods of property characterization in defined contribution plans (IRAs and 401(k)s) as well as defined benefit plans.
• The true value of a California public retirement plan (CalPERS)
• Family Law Code §2610 and the inclusion of survivor benefits as community property.
• QDROs: Key takeaways on ERISA plans and how they are divided by QDRO in divorce.
• The “In Marriage QDRO” for financial/estate planning…is this legitimate?
• Characterization and valuation of community property in retirement plans
• When life insurance may be required to protect former spouse’s interest
• The “In Marriage QDRO” for financial/estate planning…is it legitimate?

John Madden is a partner at Moon, Schwartz, and Madden, a valuation consulting firm specializing in assisting individuals, family law attorneys, and their clients in dividing community property interest in retirement benefits. Mr. Madden is qualified as an expert witness in actuarial pension valuations (including survivor benefits), defined contribution plan tracings and (Q)DROs in the Superior Court of many counties in California, New Mexico and Illinois. He is a member of the “QDRONES” which is an organization of attorneys and valuation experts who specialize in issues related to the valuation and division of retirement benefits. Mr. Madden has also been a guest speaker at various family law conferences in Northern and Southern California and is a graduate of Temple University and was born in Philadelphia, PA.

Upcoming Events

Wednesday, September 6

4pm to 6pm

Wednesday, October 18, 2023

6pm to 8pm

"Scarier Than Lions and Tigers and Bears: The Income Taxation of Trusts, Oh My!"

Presented by:

Justin Miller, J.D., LL.M., TEP, AEP®, CFP®

Partner and National Director of Wealth Planning,

Evercore Wealth Management, LLC

Managing Director,

Evercore Trust Company, N.A.

Estate Planning Council Diablo Valley | EPCDV.org