Because of years of losses in the past, through what's
called deferred tax assets, Delta and some other airlines don't pay taxes.
By lowering the corporate tax rate, it has also lowered the value of an asset sitting on the balance sheets of Fannie and Freddie: A so -
called deferred tax asset, which reflects their ability to take past losses as a deduction against future profits.
For example, if retirement
assets (pensions, profit - sharing plans, 401 (k) plans, or other
tax -
deferred retirement - type plans) are involved in your case, a special court order
called a QDRO (Qualfied Domestic Relations Order) or a DRO (Domestic Relations Order) or a similar type of court order dividing retirement plan interests must be prepared, approved by the retirement plan administrator, signed and filed by the judge, served on the retirement plan administrator and then implemented by that plan administrator.