Special Situations

Life events that change the retirement math: divorce, disability, military service, and early retirement.

5 articles in this topic.

• Military Retirement and the Blended Retirement System

  The Blended Retirement System pairs a reduced 20-year pension with a TSP match. Continuation pay at 12 years, the lump-sum option, and reserve service.

• Federal Employees: TSP and FERS Basics

  The Thrift Savings Plan and FERS together form one of the strongest packages in U.S. employment. Match math, fund selection, and the FERS supplement.

• Disability and Early Access to Retirement Funds

  IRC §72(t)(2)(A)(iii) waives the 10% penalty for disability. The definition is stricter than Social Security's, and SECURE 2.0 added new exceptions.

• Foreign Accounts: FBAR and FATCA Reporting

  Foreign accounts trigger two parallel regimes, FinCEN Form 114 and IRS Form 8938. The thresholds, the deadlines, and the penalties for getting it wrong.

• Divorce and Retirement Accounts: Qualified Domestic Relations Orders

  A QDRO is the only way to divide a qualified plan in divorce without tax or penalty. The drafting, the timing, and the most common failures.