pointed out that under the majority’s interpretation of section 1408, “a military retiree has the power unilaterally to convert community property into separate property and increase his after-tax income, at the expense of his ex-spouse’s financial security and property entitlements.” Mansell, 490 U.S. at 601, 109 S.Ct. at 2035 (O’Connor, J., dissenting). ¶ 8 The courts of several states have agreed with Justice O’Connor’s position and have taken equitable action to protect former spouses faced with a reduction in payments due to a reduction in military retirement pay. See Major Fenton, Uniformed Services Former Spouses’ Protection Act and Veterans’ Disability and Dual Compensation Act Awards, 1998-FEB Army Law. 31, 32; Kramer v. Kramer, 252 Neb. 526, 567 N.W.2d 100, 113 (1997) (<HOLDING>); In re Marriage of Strassner, 895 S.W.2d 614
holding that disability pension benefits could be offset against both temporary and total permanent disability compensation benefits holding that nonemployee spouse waived distribution of her husbands early retirement benefits because although both parties were aware of the enhancements the additional benefits were not included in calculation of the pension funds at the time of dissolution holding that offset for social security retirement benefits does not include federal disability benefits and stating that there was no legislative intent to embody the entire subchapter of the social security act dealing with both disability benefits and old age benefits holding that retirement benefits are accrued benefits under erisa holding that although disability benefits cannot be included as part of the marital estate a court may consider the waiver of retirement pension benefits in favor of disability benefits in determining whether there has been a material change in circumstances which would justify modification of an alimony award to a former spouse who was previously awarded a fixed percentage of the retirement pension benefits