Pensions & Retirement
Community Property · Lesson 09
Pensions & Retirement
這一課問的是：退休金與退休帳戶如何於 SP 與 CP 間分類？
ActorActObjectStandardConsequence
Issue · what this lesson is really about
How are pensions and retirement accounts characterized between SP and CP?
這一課問的是：退休金與退休帳戶如何於 SP 與 CP 間分類？
Trigger words & phrases that should flag this issue:
pension401kretirementvestedtime rule
Core Terminology · 7 must-know
Tap a card to flip and reveal the meaning.
vested pension
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Vested rights to retirement benefits.
既得退休金。
non-vested pension
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Subject to forfeiture.
未既得。
time rule
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Apportionment based on years of marriage / total service.
時間規則。
defined benefit
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Specific benefits at retirement.
固定福利。
defined contribution
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Account balance based on contributions.
固定提撥。
QDRO
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Qualified Domestic Relations Order.
QDRO。
Brown rule
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CA: non-vested pension still CP.
Brown 規則。
Rule Sentence · the workhorse
Retirement benefits earned during marriage are community property, apportioned between SP and CP using the time rule (years of marriage during plan participation divided by total plan years); both vested and non-vested pensions are CP under In re Marriage of Brown.
Sentence Anatomy · 5 roles, 5 colors
Every rule sentence breaks into five visual roles.
Actor 行為人employee spouse員工配偶
Act 行為accruing retirement benefits累積退休福利
Object 對象pension/401k退休金/401k
Standard 法律標準CP for marriage portion + time rule婚內部分為 CP + 時間規則
Consequence 後果apportionment + QDRO分配 + QDRO
Casebook Snapshot · a real American case
In re Marriage of Brown
Holding. Non-vested pension rights earned during marriage are community property; the prior rule limiting CP to vested pensions deprived spouses of marital share simply because vesting hadn't occurred.
Why it matters. Brown ended vesting as a CP gatekeeper. Anything earned during marriage is CP.
Brown：未既得退休金亦為 CP。
Common Mistakes · what trips students
✗ non-vested 不可分配。
✓ Brown: non-vested still CP.
Brown：未既得仍 CP。
✗ pension 為 SP because 一個 spouse 工作。
✓ Earned during marriage → CP.
婚內所得 → CP。
Mini IRAC · build the Application
Issue. How is H's pension divided when H worked 30 years for the same employer, 15 of which were during marriage?
Rule. Pensions earned during marriage are community property; the time rule apportions based on years of marriage during plan participation divided by total plan years.
Application (model). H worked 30 years total, 15 during marriage. Because the time rule apportions retirement benefits based on the fraction of plan service occurring during marriage, the fact that 15 of 30 years of service occurred during marriage means 50% of the pension is community property.
Pick the right element for each blank:
g1.
g2.
Conclusion. Therefore, 50% of H's pension is community property and divided equally, giving W 25% of the pension.
MBE Check · multiple choice
H's 401(k) was opened during the marriage. The balance is $400,000. H contributed all funds from his earnings. How is this divided?
Practice Drill · tap to build the rule
Drop the chips here in correct order:
Tap chips to add → tap chips in the target to remove: