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[Opinion]
11/3/2006: Anticipating the Demise of Private Defined Benefit Plans -- What Can You Do About It? (divorcenet.com)
Excerpt: Because the fate of the defined benefit plan will be so speculative over the next 20 years, what I advocate is a gradual transformation to the Qualified Domestic Relations Order as the principle tool to be used the distribution of marital retirement assets. This eliminates much of the guesswork as to whether a plan will survive and, if properly drafted, can insure an equitable distribution.
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