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Kathryn L. Zeller Since beginning her employment with Pension Appraisers, Inc. in 1989, Ms. Zeller has determined the present value for equitable distribution purposes of over 1,000 pensions, and assisted in drafting over 4,000 domestic relations orders. Ms. Zeller has worked with all types of plans, including qualified plans which fall under the rules and regulations of the Employee Retirement Income Security Act (ERISA), state and local governmental plans, the Military Retirement System, both the Civil Service Retirement System (CSRS) and the Federal Employees Retirement System (FERS), and the Railroad Retirement System. At the present time, Ms. Zeller's primary focus is on the drafting of Domestic Relations Orders. Ms. Zeller has testified before the court as an expert witness regarding issues of valuing and dividing defined pension benefits in excess of 40 times since 1994. Education: Court Testimony:
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