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qualified domestic relations orders (QDROs)

Court of Appeals: Posthumous DROs, that were effective before participant’s death, were valid QDROs

Court of Appeals: Posthumous DROs, that were effective before participant’s death, were valid QDROs

Yale-New Haven Hospital v. Claire M. Nicholls (2015, CA2) 2015 WL 3498771 The majority opinion of the Court of Appeals for the Second Circuit has held that two retroactive domestic relations orders (DROs), that were entered by a court on the day after the participant’s death but made retroactively effective as of the earlier date […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney