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1]óComment The form amount annuity attorney fees beneficiary benefit plan CalPERS Chapter child child custody claim cohabitation agreement community estate community interest community property contract contributions court custody debts disclosure discussion distribution divided division effective date election employee benefit employee spouse enforceable ERISA executed Family Code Section Family Law fiduciary form set gift tax her/his his/her Husband and Wife Husband or Wife Individual Retirement Account Internal Revenue Code interspousal joint judgment liability marital settlement agreement Matthew Bender member spouse nonemployee spouse nonmarital nonmember spouse nonparticipant spouse obligations Paragraph participant spouse parties agree payable payment percent postnuptial agreement provisions QDRO real property reimbursement relationship retirement benefits Rptr second prospective spouse separate account separate property service credits share specify spousal support spouse's statute statute of frauds stock options termination title of plan transfer transmutation trust waiver waives Wife or Husband