Retirement Plan Joinder-Information Sheet (Family Law) {FL-318-INFO}

FL-318-INFO RETIREMENT PLAN JOINDER--INFORMATION SHEET Type of Retirement Plan Governmental plan of a state, county, public school or university, or other public agency Examples California Public Employees' Retirement System (CalPERS), California State Teachers' Retirement System (CalSTRS), and University of California Retirement System (UCRS) (includes both qualified plans and nonqualified plans, such as Int. Rev. Code, § 457(b) or (f) deferral plans or Int. Rev. Code, § 403(b) Tax Sheltered Annuity (TSA) Yes Joinder Required Federal government plan Federal government plans including all No military branches, Civil Service Retirement System (CSRS), Federal Employees Retirement System (FERS), Foreign Service Pension System (FSPS) No (ERISA covered) Int. Rev. Code, § 401(k) plan, defined benefit pension plan (traditional or cash balance), profit-sharing plan, money purchase or target benefit pension plan, Employee Stock Ownership Plan (ESOP), Tax Sheltered Annuity (TSA) No (ERISA covered) Supplemental executive retirement plan, Int. Rev. Code, § 457(f) deferral plan, Stock Appreciation Right (SAR) or phantom stock plan, severance plan Yes Int. Rev. Code, § 401(k) plan, defined benefit pension plan (traditional or cash balance), profit-sharing plan, money purchase or target benefit pension plan, Keogh, Tax Sheltered Annuity (TSA) Individual Retirement Account (IRA), Roth IRA No (not true retirement plans; Qualified Domestic Relations Orders (QDROs) do not apply). May be divided by judgment or order Generally yes Funded plan (whether or not qualified) covering employees working for private-industry employer (includes collectively bargained plans) Unfunded nonqualified plan covering employees working for privateindustry or tax-exempt employer (other than excess benefit plans) Plan (qualified or nonqualified) covering only business owners and spouses or employees of a church Individual Retirement Account or annuity All others For domestic partnerships and same-sex marriages, please consult an attorney as federal laws apply and rules may vary. Page 1 of 1 Form Approved for Optional Use Judicial Council of California FL-318-INFO [New January 1, 2009] RETIREMENT PLAN JOINDER--INFORMATION SHEET (Family Law) Family Code, § 2337 www.courtinfo.ca.gov American LegalNet, Inc. www.FormsWorkflow.com