The plaintiff (former wife) and defendant (former husband) was divorced by judgment on September 24, 2008 and entered into a comprehensive Qualified Domestic Relations Order. Oh January 2012, when defendant’s employer, Alcatel-Lucent USA, Inc. distributed his early retirement package proceeds of $185,588, the pension manager construed the QDRO as including any early retirement packages as marital property and subject to equitable distribution. Contrary to the defendant’s contention, the court decided that his eligibility to receive the early retirement package, a form of deferred compensation in lieu of greater compensation during employment, was an enhancement of his pension, which was based on his employment during the marriage.

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