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Law Offices of Warren R. Shiell Glossary

Income Withholding - When an employer deducts a child support payment directly from an
employee's paycheck to satisfy the employee's court-ordered child support obligation.

Individual Benefit Statement – An individual benefit statement provides information about a
participant’s retirement benefits, such as the total plan benefits earned and vested benefits, on a
periodic basis. Additional information may be included depending upon the type of plan, such as
how a 401(k) plan account is invested.

Individual Retirement Account (IRA) – An individual account set up with a financial institution,
such as a bank or a mutual fund company. Under Federal law, individuals may set aside personal
savings up to a certain amount, and the investments grow, tax deferred. In addition, defined
contribution plan participants can transfer money from an employer retirement plan to an IRA when
leaving an employer. IRAs also can be part of an employer plan.

Interest-Based Bargaining – A method of negotiation used in mediation. It starts with each party
educating the other party about their interests. Ideally, the parties will work together until they find
solutions that allow both parties to meet their needs.

Interrogatories – A series of written questions served upon the opposing party in order to
discover certain facts regarding the disputed issues in a matrimonial proceeding.

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