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Valuing a Retirement Savings Account Such as a 401(k) for a QDRO
divorcenet.com 
June 1, 2007
Excerpt: Defined contribution plans have become a very common marital asset in divorce cases. Knowledgeable attorneys are using Qualified Domestic Relations Orders directed at these plans to access a participant's account balance and tap into this ready source of cash to retire marital debt and/or equalize the property settlement.
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