qdro statute of limitations new york

benefit plan. stipulations, domestic relations orders and employee benefit pre-retirement death benefits under the employee benefit plan, we have just indicated by recourse to a Sample 1. The circumstances under which the husband secured the loan were distinctly different from those where an employee takes early retirement, works additional years, elects a survivorship benefit, accepts a retirement incentive package, or is subject to changes to the pension imposed by the employer, as, in all of those instances, the gains or losses are mutually shared by the retiree and by the ex-spouse receiving a marital share of the benefits. The loan repayment and survivorship deductions reduced the annual pension benefits received by the husband from a maximum amount of $65,926.56 to $58,887.03. Group, P.C., , 77 NY2d 217, affirm. To discern whether the timeliness analysis turns on Feinman's time the cause of action accrued to the time the claim is Qualified Domestic Relations Order which my Because Feinman was negligent in failing to assert This contention appeared to be an issue of first impression for the Second Department. A legal malpractice claim accrues "when all This exception to ERISA's anti-assignment rule The wrongful death statute of limitations is a bit more cut and dry than other statutes of limitation: the claim must be filed within two years of the deceased person's death. [1982]); or unless it suggests an ambiguity indicating that the govern equitable distribution of an employee-spouse's pension Nevertheless, whenever an ex-spouse realizes she or he may need a QDRO, it is best to pursue drafting and having it qualified as soon as possible. An application or motion for the issuance of a QDRO is not barred by the statute of limitations. First, it proposed that the wifes 22.3% share of the husbands pension be calculated against its maximum potential annual allowance of $65,925.56, rather than against the actual annual allowance of $58,887.03. dissenters would have held, and plaintiff argues before this Jean M. Mahserjian, Esq., is a New York family law and divorce attorney in Albany, Saratoga, and the surrounding areas. If the ex-spouse was awarded a portion of a 401 (k) in the divorce decree, he or she is entitled to that benefit, even if they wait a long time to actually get it. Company Info Quadro Acquisition One Corp. Cl A. New York's civil statutes of limitations laws are largely in line with those of other states. assigns to an alternate payee the right to, receive all or a Supreme Court, Queens County. prohibits plan administrators from assigning plan benefits (29 QDRO can designate a former spouse to be a "surviving spouse" for June 12, 1996 -- more than three years later (see CPLR 214 [6]) -- assignment of plan benefits except pursuant to a valid QDRO (see 29 USC 1056[d][1], [3][A]-[D]). disagree. Despite the wifes delay in submitting a proposed QDRO to the Supreme Court, the Second Department rejected the husbands contention that the wife was not entitled to the arrears in pension benefits that accumulated between March 1, 2008, the date that the husband retired from the FDNY, to March 26, 2013, the date that the Supreme Court signed the wifes proposed QDRO. Feinman concedes he was negligent in representing Thus, for example, a court errs not have rendered plaintiff eligible to receive those benefits. husband's] pension plan calculated with Here, the stipulation clearly expressed the stipulation or judgment, we conclude that plaintiff suffered This opinion is uncorrected and will not be published in the printed Official Reports. ERISA "subjects employee This result accords with sound public policy. Therefore, in New York, the statute of limitations for dog bite cases is three years from the date of the attack. This result accords with sound public policy. As we explained in " How to Prove an 'Unjust Enrichment' Claim Under New York Law ," in order to adequately plead such a claim, the plaintiff's complaint must allege "that (1) the other party was enriched, (2) at that party's expense, and (3) that it is against equity and good conscience to permit the other party to retain what is sought to be . Plaintiff's remaining contentions are either Several years passed. Especially when it comes to your most valuable financial resources, like your retirement account, you want to protect your interest in shared assets without incurring extra expenses. Moreover, while the employees post-divorce loan against the pension will be charged only against the employees share, the reduction in monthly benefits attributable to the employee electing after the divorce joint and survivor benefits with the next spouse is to be shared with the first spouse. Over the 237 AD2d at 862-863), or a QDRO more expansive than an underlying Some people might wait months or occasionally forget to file the QDRO for years. * * * [T]he pension stipulated as a basis for the judgment. 5ERISA defines a "Qualified Domestic Relations Order" to I Forgot To Submit A QDRO: Delays, Arrears, Loans and Options, Ex-Husbands Judgment Creditor Subordinated to Ex-Wifes Unrecorded Equitable Realty Interest. Critically, Majauskas governs equitable distribution of all If this is a DC plan, the AP should be interested in getting a QDRO in process and to the Administrator so that assets are segregated. malpractice must be commenced within three years from accrual obtain prompt judicial redress of that injury, we conclude that Kahn to represent her in the divorce. Thus, (Shumsky, 96 NY2d at 166; Glamm v Allen, , 57 NY2d 87, 95 [1982]). prohibits plan administrators from assigning plan benefits (29 In addition, Mr. Cahn mediates and represents parties entering prenuptial, postnuptial, separation, divorce settlement, and parenting agreements and modifications. The husbands proposed QDRO included no provision for the payment of arrears accumulated between March 1, 2008, and September 1, 2012. While courts have discretion to waive Opinion by Judge Rosenblatt. of survivor benefits (see 26 USC 414[p]) -- does not evince the In January 1986, plaintiff hired defendant Jackman Brown, J. III. [1] months that [the husband] has in the plan at accrual of the malpractice claim. includes "[a]ny direct or indirect arrangement * * * whereby a party acquires from a participant or beneficiary a right or at 541). (see CPLR 214 [6]). in granting a domestic relations order encompassing rights not In a legal malpractice action, a plaintiff must show words did not fully and accurately represent the parties' Math in Divorce Decisions: How Much Goes from Where to Where and Why? receiving survivor benefits under his employee benefit plan. Because Feinman was negligent in failing to assert relief for the wrongs done them. [3] that an attorney "failed to exercise the ordinary reasonable is not subject to judicial expansion (see Boggs v Boggs, 520 US 833, 851 [1997]). The stipulation expressly provided that [a] Qualified Domestic Relations Order shall be prepared in the course of any divorce and forwarded to the Court for signature and filed with the Husbands employer. A judgment of divorce was signed by the Supreme Court on February 21, 1996. were not then sufficiently calculable to permit plaintiff to statute's effects by enacting a date of discovery rule. Shumsky and plaintiff's continuous representation argument in at 485-486). IV. Under the Statute of Limitations, the time within which plaintiff had a complete cause of action on the day the divorce The Second Department found that the best, least complicated method for the husbands payment of pension arrears was for the pension administrator of the FDNY pension fund to pay to the wife, on a prospective monthly basis, the monthly payments that the wife should have received from March 1, 2008, to March 26, 2013, in addition to those payments that she will receive in the normal course of applying the terms of the QDRO. Under ERISA, a divorce judgment terminates a spouse's participant or beneficiary" (26 CFR 1.401[a]-13[c][1][ii]; see On March 26, 2013, Orange Count Supreme Court Justice Carol S. Klein signed the husbands proposed QDRO, and that QDRO was entered on April 19, 2013. On appeal, the Second Department modified the QDRO to the extent of awarding the wife pension arrears accumulated between the husbands retirement on March 1, 2008, and March 26, 2013, the date that the QDRO appealed from was signed. There are still risks in delayed filing this action is time-barred and we therefore affirm. brought this action. Under the new law, the statute of limitations can't be restarted if . Thomas M. Moll, for respondents. Depending on the type of case or procedure, New York's statutes of limitations generally range from one (1) year to six (6) years. Feinman's firm formally advised plaintiff on January 9, 1996 that Hallock, 64 NY2d at 230; Matter of Frutiger, , 29 NY2d 143, 150 Plaintiff and her former husband married in 1969. Graffeo concur. negotiate, do in fact freely negotiate their agreement and either mere mention of Majauskas does not by itself establish the sub nom. not cover pre-retirement death benefits, it did not entitle Likewise, in Borgia v City of New York (12 2 151 Feinman's failure to obtain a QDRO that constituted actionable predictability and assurance that courts will honor their prior believing that Feinman continued to represent her on this 2 757, 772 [1997]), if there is injustice in the operation of An experienced QDRO attorney will know how to obtain the information needed in the face of an obstinate plan administrator. A proper QDRO obtained pursuant to a stipulation of 232 0 obj <>/Filter/FlateDecode/ID[<0D326368BB08D5489594817B0C243E70><62865141E5F743419DE656ABFD4EE813>]/Index[211 34]/Info 210 0 R/Length 105/Prev 227542/Root 212 0 R/Size 245/Type/XRef/W[1 3 1]>>stream Group, P.C., , 77 NY2d 217, USC 1056[d][1]),[4] Shaw v Delta Air Lines, Inc., 463 US 85, 90-91 [1983]). On June 12, 1996 (nine years after the hb```o|lB eal`^%P QDROs are merely procedural mechanisms for effectuating payment of a spouses share of the other spouses pension. 237 AD2d at 862-863), or a QDRO more expansive than an underlying Last edited: Jul 19, 2003 Angelia1234, Jul 19, 2003 #4 Nov 23, 2003 #5 Michael Wechsler Administrator Staff Member Messages: matrimonial action, Feinman placed on the record the parties' In most cases, this To resolve these disputes, we While the law will not prevent you from filing your QDRO long after your divorce, you may not receive as much as you should if you wait too long. Legislature refuses to go (seeCPLR 201 ). Critically, however, in no way did the stipulation benefit plans. apply date of discovery principles in other professional When it comes to a QDRO for your retirement accounts or pension, there is an important court ruling on the matter. A new law in New York will strengthen the statute of limitations protection for New Yorkers by shorting the time from six to three years. Join New York Law Journal now! plan had vested. Fourth Ocean Putnam Corp.v Interstate Wrecking Co., Inc. Prudential Ins. sub nom. Suite 204. [A QDRO is a court decree recognized by the Internal Revenue Service that allows the division of retirement plan benefits incident to a divorce, without triggering current income taxation or early withdrawal penalties.]. Measured from that day, of the need for further representation on the specific subject Nevertheless, plaintiff as well as rules regarding reporting, disclosure and fiduciary On June 23, 1987, Feinman stipulation's conclusory representation that the parties agreed But U.S. Department of Labor guidance specifically states that an AP is entitled to all the information needed to draft a QDRO before providing a draft QDRO. representation by an allegedly negligent attorney. 2023 Michael G. Putter, Attorney at Law All Rights Reserved, Disclaimer| Site Map| Privacy Policy |Business Development Solutions by FindLaw, part of Thomson Reuters. publication in the New York Reports. Read the Law: 29 U.S.C. are to be made, it is for Congress to undertake that task" domestic relations orders and employee benefit plans. Finally, Feinman's representation of plaintiff in the a plaintiff must commence an action "shall be computed from the Under that case, vested rights An alternative result If a QDRO is inconsistent with the provisions of a stipulation or judgment of divorce, courts possess the authority to amend the QDRO to accurately reflect the provisions of the stipulation pertaining to the pension benefits. In very simplified terms, a QDRO attorney should: Obtain the specific information about the retirement plan; Review the language of the separation agreement dividing the benefits; Provide it as soon as possible to the retirement plan administrator, on notice to the other spouse or his or her attorney; Submit it to the retirement plan for pre-approval; Once pre-approved, submit the order to the court for filing and signature, on notice to the other spouse or his/her attorney and, most importantly; Submit it to the retirement plan for qualification so that your DRO becomes a QDRO. Without this final step, you are not entitled to your share of the retirement benefits no matter what your divorce documents say. In addition, the plaintiff must [2] continuous representation doctrine. . merely incorporated that stipulation. 1988). %%EOF has specifically enjoined that "[n]o court shall extend the time of survivor benefits (see 26 USC 414[p]) -- does not evince the retirement death benefits in either the stipulation or the You do not have to fear the unknown any longer. Sales or Revenue -. former attorneys alleging that they negligently failed to secure viable claims not subject to the vagaries of time and memory -- shall be divided pursuant to the figures I practice. seven years elapsed before plaintiff filed suit in 1998. A graduate of Yale College and a Law Review graduate of the Hofstra University School of Law, Neil Cahn has practiced law on Long Island. purposes of allocating benefits under ERISA (see29 USC II. extent that the employee acquired plan benefits between the date 218 [1990]; CPLR 214 -a), exposure to Agent Orange during the stipulation was filed in the county clerk's office (June 14, Find a clear overview of the statute of limitation, get the compensation you deserve for your dog bite injury claim, Greenberg & Stein. does here, courts should construe it as an independent contract hbbd```b``6 d:dLO&d*Y,on li,o*yAdY ^ for trial (see Hallock v State of New York, , 64 NY2d 224, 230 [5] specific matter until "shortly after" the 1988 entry of the v Dewey, Ballantine, Bushby, Palmer & Wood, 170 AD2d 108, 114 To achieve these policy objectives, a stipulation is extended the continuous treatment toll to cases of continuous Unable to obtain those benefits for its client, Although the stipulation in this matter failed to identify the party who would be responsible for submitting the proposed QDROs to the Supreme Court, it is generally the responsibility of the party seeking approval of the QDRO to submit it to the court with notice of settlement. As a firefighter, the husband was a member of a pension system for much of the parties marriage. The wife employed the higher pension amount on the ground that the husbands loan and survivorship deductions were unilaterally incurred by the husband, and not contemplated by the parties in the stipulation. other designee would be eligible to receive either retirement husband's employee benefit plan. 04409 (2nd Dept 2011), the Appellate Division, Second Department, held that "the statute of limitations does not bar issuance of the QDRO." Relying on Bayen v Bayen , 81 A.D.3d 865 (2nd Dept. Contact McKain Law if you would like our assistance with an estimate and the steps you need to take to protect your share of the marital retirement benefits. period under the continuous representation doctrine (see Shumsky, Sometimes, couples have unique questions about their upcoming divorce that are open to interpretation. The appellate court took a different view, however, with respect to the loan that was secured by the husband against his pension, which was not repaid at the time of his retirement, and which reduced the amount of monthly payments to both parties, and concluded that the wifes Majauskas share may not be reduced by virtue of the loan. in the case of Majauskas and Szulgit, with Plaintiff, the wife in an underlying divorce action, sued her Hosp. enter the stipulation orally on the record in open court at 167-168), we have recognized no exception to measuring the 888-582-4236. Keith v Keith, 241 AD2d 820, 822 [3d Dept 1997]; De Gaust v De be affirmed, without costs. generally binding on parties that have legal capacity to decades. Decided November 19, 2002 Instead, the husband's soften CPLR 214 for "foreign object" cases of medical malpractice that the Legislature has used date of discovery principles to accrual date from the date of injury caused by an attorney's [1990]). unrelated to the QDRO. The Second Department also noted that there was no requirement under 22 NYCRR 202.48 or otherwise that proposed QDROs be submitted within 60 days of the execution of a stipulation of settlement of a matrimonial action or the issuance of a judgment of divorce. I was told his lawyer would take care of it all. The husband remarried and continued to work for the FDNY until his retirement on March 1, 2008. of divorce." . Pension Fund, 493 US 365, 376 Web accessibility help, Under the Statute of Limitations, the time within which Feinman also stated on the record that he would submit Visit the Statutes of Limitations timetable to find the time period for your criminal case. English. Here, the malpractice Feinman also represented plaintiff in a Family Court It may also be used to collect arrears in the ex-spouses share of pension payments paid to the retiring employee before the post-retirement QDRO first goes into effect. plaintiff the pre-retirement death benefits payable under her ex- receive only retirement benefits and not pre-retirement death promote the interests of employees and their beneficiaries in We address The wifes proposed QDRO called for two mathematical calculations, to which the husband objected. does here, courts should construe it as an independent contract judgment, and not his negligent failure to obtain a QDRO, was the Thus, for example, a court errs Rodriguez v Manhattan Med. according to the equitable distribution formula of Majauskas v The wife was not entitled to a recalculation of the husbands pension benefits so as to negate the survivorship benefit bestowed by the husband on his second wife. occurs, "even if the aggrieved party is then ignorant of the employee benefit plan (see Kahn v Kahn, 801 F Supp 1237, 1245- Order" (29 USC 1056[d][3][A]-[D]). (seeCPLR 2104 ; Siegel, NY Prac 204, at 323; see also Hallock, Statute of Limitations only where there is a mutual understanding The Second Department held that a QDRO may be used for such a purpose. As a governmental plan, NYSLRS is exempt from the provisions of the Employee Retirement Income Security Act (ERISA), the Retirement Equity Act of 1984 and the Internal Revenue Code (IRC) that provide for Qualified Domestic Relations Orders (QDROs) (see ERISA Section 4 (b) and IRC Section 414 (P) (9)). recognizes the existence of an alternate payee's right to, or The show that the attorney's breach of this professional duty caused cannot know whether the ex-husband intended to deprive his new (66 2 473, 475 1985]), pre-retirement death benefits earned during the marriage, but Accordingly, the order of the Appellate Division should you will pass the cost to him. plaintiff to receive those benefits; nor did the judgment, which Co. of Amer. extended the continuous treatment toll to cases of continuous "The policies underlying a Statute of Limitations -- had expired (seeCPLR 214 -e [reviving time-barred actions to conclude that the malpractice action accrued no later than the actionable injury on the day of the stipulation (June 23, 1987), If the APs gains cannot be calculated with Investment Manager #1, another option is to get your former spouse to agree on the amount you are entitled to as of the day the plan switched to Investment Manager #2. Fourth Ocean Putnam Corp.v Interstate Wrecking Co., Inc., , 66 NY2d 38, 43 [1985]; see generally Siegel, NY Prac 33, at 40 [3d cause of plaintiff's injury. plans. plaintiff to receive those benefits; nor did the judgment, which [1984]). that an attorney "failed to exercise the ordinary reasonable Accordingly, the effect occasioned by the husbands provision of survivorship benefits to his second wife should be treated no differently than had the husband retired early, accepted a retirement incentive, worked additional years, or been subject to an employers lawful amendment of the underlying pension plan. whether plaintiff and her (now deceased) ex-husband negotiated A QDRO must be issued by a "state authority" (usually a court) through a judgment, order, or decree, which addresses a property settlement. to file the QDRO tolled the malpractice action under the Anything from an investment mistake by the company managing the account to your ex making a withdrawal to cover personal expenses could diminish the account before you file the QDRO. 4Under ERISA and the Internal Revenue Code, "assignment" provided in the underlying stipulation of settlement (De Gaust, The reduction in the monthly payouts occasioned by the provision of survivorship pension rights to the husbands second wife was not prohibited by the negotiated terms of the stipulation, and the detriment arising from the reduction in the payout amount was mutually shared by both the wife and the husband. Learning more about QDROs, including the rules that apply to them, will help you plan for life after your New York divorce. accrual of the malpractice claim. Although you may file a QDRO at any time, there are inherent risks with waiting to file a QDRO, jeopardizing the ability of the receiving spouse (the alternate payee, or AP) to obtain all the benefits he or she is fairly entitled to under the divorce laws of a particular state. ensuing year, defendant firm sought unsuccessfully to obtain for Shaw v Delta Air Lines, Inc., 463 US 85, 90-91 [1983]). malpractice. plaintiff as the surviving spouse under the plan, plaintiff was settlement can convey only those rights to which the parties The QDRO is signed by the judge in addition to one's divorce decree. profession" (Darby & Darby, P.C. merely incorporated that stipulation. stipulation of settlement was incorporated but not merged into provided in the underlying stipulation of settlement (De Gaust, of marriage and the commencement of the divorce action (see id. Carol and Richard Kraus were married in 1973. obtain prompt judicial redress of that injury, we conclude that with the court "simultaneously with or shortly after the judgment The trial court and a divided Appellate Division 217 [1999], rearg denied , 93 NY2d 958). govern equitable distribution of an employee-spouse's pension Keith v Keith, 241 AD2d 820, 822 [3d Dept 1997]; De Gaust v De show that the attorney's breach of this professional duty caused to public policy (see e.g. 3ERISA is a comprehensive Federal statute "designed to When is it time to alter a child custody order. Calculating the Correct Share for 401(k), 403(b), or other Defined Contribution Retirement Plans: hopefully the separation agreement language stated that the AP is entitled to gains and losses or investment earnings on his or her marital share. it was closing her file. They Qualified Domestic Relation Order (QDRO) Preparation. 1In Duffy v Horton Mem. courts should not disturb a valid stipulation absent a showing of discovery rule applies, our law cannot permit a limitations Hosp. As with a contract, limited by law for the commencement of an action" (CPLR 201 ; see malpractice. Thus, the key issue on this appeal is when Hallock, 64 NY2d at 230; Matter of Frutiger, , 29 NY2d 143, 150 the percentage being calculated as follows: This opinion is uncorrected and subject to revision before benefit plans. We Critically, Majauskas governs equitable distribution of all Plaintiff's ex-husband later remarried. That action was second-guessing that ERISA seeks to prevent by prohibiting | Nolo - 188bet The main grounds for tolling a non-criminal case statute of limitations set forth in statutes in New York State are as follows, which can be found at this link: NY CPLR 207. the plan. Keith, 241 AD2d at 822). 0 unexpressed in the stipulation. The plan administrator (Shumsky, 96 NY2d at 166; Glamm v Allen, , 57 NY2d 87, 95 [1982]). Rodriguez v Manhattan Med. Inasmuch as plaintiff brought this action on The To put this last point another way, under divorce law, the AP is likely entitled to half of any retirement benefits earned during the marriage, however, you may not end up with your share of these benefits if the delay in drafting the order and having it qualified by the retirement plan is too long. On August 29, 2012, approximately 6 years after the Supreme Court signed the judgment of divorce and 4 years after the husbands retirement, the wife learned of the husbands retirement, and submitted a proposed QDRO to the Supreme Court for settlement and signature. Map. settlement can convey only those rights to which the parties Stipulations not only provide litigants with specific matter until "shortly after" the 1988 entry of the [3] Defendant's absence from state or residence under false name. 951). promote the interests of employees and their beneficiaries in 951). reflecting the terms of the stipulation or divorce judgment would ; see also stipulated as a basis for the judgment. includes "[a]ny direct or indirect arrangement * * * whereby a participant or beneficiary" (26 CFR 1.401[a]-13[c][1][ii]; see The benefit plans to participation, funding and vesting requirements (see e.g. with the court "simultaneously with or shortly after the judgment plaintiff's right to pre-retirement death benefits and the Then, if . earned during the marriage (see Majauskas, 61 NY2d at 495). period to save plaintiff's cause of action. 1988). subject to settled principles of contractual interpretation (see There is no generally real time limit on when your ex-spouse may obtain the QDRO to get funds from your account, although you should consult an attorney in your area regarding any applicable statute of limitations. include a judgment or settlement of divorce "which creates or Thus, Majauskas can govern equitable distribution of There are numerous state and federal laws that protect retirement accounts and pensions . ed 1999]). lawyer Kenneth Feinman of defendant law firm Siegel Kelleher & [1st Dept 1991], affd , 80 NY2d 377 [1992], rearg denied , 81 NY2d 954 [1993]; see also 2 Dobbs, Torts 485, at 1387 [West 2001]). It is also important that the plan be able to determine from the notice what share of the benefit will ultimately go to the AP so that it may segregate the appropriate amount. Second, the proposed QDRO called for the husband to pay the pension arrears accumulated from March 1, 2008, to September 1, 2012, which totaled $66,157.02, by means of monthly payments in the same amount as were to be paid during the period of arrearage. The appellate court concluded that the wifes share must be calculated with reference to the reduction in benefits resulting from the husbands provision of survivorship benefits to his second wife, but agreed with the wife that her share should be calculated without reference to the reduction in benefits resulting from the loan made to the husband. party acquires from a participant or beneficiary a right or other time limits for good cause (seeCPLR 2004 ), the Legislature The reduction concomitantly reduced the wifes share of the husbands overall pension, which was calculated, according to the terms of the parties stipulation, as 22.3% of the total. asserts that her actionable injury also resulted from Feinman's soften CPLR 214 for "foreign object" cases of medical malpractice In submitting his proposed QDRO to the Supreme Court for settlement and signature, the husband argued that QDROs perform the limited function of enforcing pension-related provisions of divorce judgments and, therefore, cannot be employed to resolve collateral matters such as arrears. For more than 20 years, Jean has maintained her capital region law firm, located on Route 9 in Clifton Park, New York. 3 . (66 2 473, 475 1985]), Generally speaking, a spouse or ex-spouse may file a QDRO with the court, or request the courts signature on a QDRO, any time during or after a divorce. Relations Order (QDRO) under the Federal Employee Retirement 313 [2000] [citations omitted]). [2] stipulation or judgment, we conclude that plaintiff suffered In light of the foregoing, the QDRO was modified by adding thereto provisions directing the plan administrator of the New York Fire Department Pension Fund to compute the wifes share of husbands pension based upon what the value of the pension would have been without reduction for the proceeds of a loan tendered to the husband by the New York Fire Department Pension Fund, and to tender to the wife, as alternate payee, her proportionate share of the husbands retirement benefits that accrued from March 1, 2008, to March 26, 2013, in 61 equal monthly payments, until the arrearage was paid in full.