Finding NEMOH in Divorce
James M. Crawford, Jr.
James M. Crawford, Jr. is an employee benefits attorney who for over 34 years has been assisting family law attorneys with the characterization, apportionment, and division of qualified and non-qualified retirement benefits and other forms deferred compensation. He has presented on the subject for various organizations, including the ACFLS, CEB, AAML, the CPA Society, California and Texas State Bars Advanced Courses, McGeroge School of Law, and the Judicial Institute of California. He is a co-author of the chapters on the characterization and division of employee benefits for CEB’s Marital Settlement and Other Family Law Agreements, and for a similar publication of Matthew Bender; and has served as CEB’s Sr. Editorial Consultant for Dividing Pensions and Other Employee Benefits in California Divorces. Mr. Crawford is also a co-author of "Crossover Issues in Estate Planning and Family Law," published in 2011 by CEB, and updated annually. Mr. Crawford has written a number of articles for the California and Texas bar associations regarding selected issues frequently encountered in QDRO practice.
Most family law practitioners are familiar with qualified retirement plans and the various methods for their division in divorce using a QDRO, but when it comes to finding and boating NEMOH, they are at sea.
Who or What is NEMOH anyway?