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						&nbsp;
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									<td><u style="font-family: verdana,arial,helvetica,sans-serif">
									<p align="center">
									<font size="2">QDRA<strong><em>b4QDRO</em></strong></font><font size="2">&trade; for Divorce &amp; Family Law Attorneys regarding QDRO&rsquo;s</font> 
									</p>
									</u><font size="1" style="font-family: verdana,arial,helvetica,sans-serif"></font>
									<p style="font-family: verdana,arial,helvetica,sans-serif" align="center">
									<font size="1">QDRA<strong><em><u>b4QDRO</u></em></strong>&trade; (Qualified Domestic Relations Audit <em><u>before QDRO</u></em>)</font> 
									</p>
									<font size="1" style="font-family: verdana,arial,helvetica,sans-serif"><em>
									<p align="center">
									for 
									</p>
									</em></font>
									<p style="font-family: verdana,arial,helvetica,sans-serif" align="center">
									<font size="1"><span style="font-weight: bold">Divorces involving a self employed spouse&nbsp;such as a writer, producer, director, doctor, dentist, accountant or attorney.</span></font> 
									</p>
									<p style="font-family: verdana,arial,helvetica,sans-serif" align="center">
									<font size="1">Certain QDROs in a marital settlements involve a&nbsp;spouse who is the named plan sponsor or&nbsp;trustee of an ERISA&nbsp;plan including a defined benefit pension, profit sharing or 401k plan. </font>
									</p>
									<p style="font-family: verdana,arial,helvetica,sans-serif" align="center">
									<font size="1">If breach of fiduciary duty to the Plan has occurred,&nbsp;community assets may be impaired.</font>
									</p>
									<p style="font-family: verdana,arial,helvetica,sans-serif" align="center">
									<font size="1">(ERISA&nbsp;plans fall under an&nbsp;&quot;exclusive purpose rule,&quot;&nbsp;to provide&nbsp;benefits to&nbsp;participants and their beneficiaries;&nbsp;beneficiaries&nbsp;include the spouse, children and other dependents.)</font> 
									</p>
									<font size="1" style="font-weight: bold; font-family: verdana,arial,helvetica,sans-serif"><u>
									<p>
									Before drawing up a QDRO check any Spouse-controlled ERISA qualified plan for prudent fiduciary conduct. 
									</p>
									</u></font>
									<ul style="font-family: verdana,arial,helvetica,sans-serif">
										<font size="1">
										<li>Spouses who are Self employed, run a family or closely-held business,&nbsp;own a partnership or&nbsp;professional corporations (examples medical, dental, veterinary, actors, agents, writers, producers, directors, etc.) </li>
										<li>Breach of ERISA fiduciary duty often leads to poor risk adjusted returns, asset performance, investment losses; 3rd parties, neglect, speculation, failure to diversify or othewise mitigate risk of large losses, are among myriad causes for plan assets to under-perform, especially if ignored for long periods.</li>
										<li>Fraud,&nbsp;prohibited transactions or self-dealing;&nbsp;improper or undocumented loans&nbsp;or imprudent&nbsp;investments; represent a potential&nbsp;theft of plan and community assets. </li>
										<li>A QDRO (qualified domestic relations order) involving&nbsp;a Spouse-controlled ERISA&nbsp;plan that simply assumes&nbsp;prudent fiduciary compliance and asset performance may shortchange both parties.&nbsp; A third party administrator, bank, trust company, stock broker, broker dealer, money manager&nbsp;or investment adviser may be responsible, some are&nbsp;untrained in&nbsp;their&nbsp;duties as fiduciaries to ERISA qualified plans.</li>
										<li>Initial consultations are complimentary.</li></font>
									</ul>
									<font size="1" style="font-family: verdana,arial,helvetica,sans-serif"></font>
									<p style="font-family: verdana,arial,helvetica,sans-serif">
									<font size="1"><u>Expert Reports includes:</u></font> 
									</p>
									<ul style="font-family: verdana,arial,helvetica,sans-serif">
										<font size="1">
										<li>Analysis of&nbsp;spouse-controlled ERISA pension plan, profit sharing or 401k plan for fiduciary compliance </li>
										<li>Shortfalls in fiduciary compliance may lead to&nbsp;impairment to community assets </li>
										<li>We identify the shortfalls, establish degree of non-compliance and estimate damages to the community for which the responsible spouse be&nbsp;surcharged or some other remendy argued </li>
										<li>Expert Witness and or litigation&nbsp;support&nbsp;help you provide&nbsp;representation for your divorce and family law clients</li></font>
									</ul>
									<p style="font-family: verdana,arial,helvetica,sans-serif">
									<font size="1">For more information <a href="mailto:Litigation@FiduciaryExpert.com">Litigation@FiduciaryExpert.com</a> or (310) 943 - 6509&nbsp; <br />
									</font>
									</p>
									<font size="1" style="font-family: verdana,arial,helvetica,sans-serif">
									<p align="center">
									Copyright &copy; Chris McConnell &amp; Associates 2003&ndash;2009. All rights reserved. 
									</p>
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