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- Title
KENNEDY V. PLAN ADMINISTRATOR FOR DUPONT SAVINGS & INVESTMENT PLAN: ANTI-ALIENATION AND ANTICUTBACK RULES.
- Authors
Payne-Tsoupros, Christina
- Abstract
The article discusses the U.S. Supreme Court's decision in the case of Kennedy v. Plan Administrator for DuPont Savings and Investment Plan with reference to the qualified domestic relations order (QDRO), the anti-alienation and the anti-cutback provisions of ERISA. It further discusses the claims under Firestone and Egelhoff. It also suggests that the Internal Revenue Service (IRS) can provide better guidance on the Treasury regulations on waivers and the impact of the Kennedy decision.
- Subjects
UNITED States; KENNEDY v. Plan Administrator for DuPont Savings &; Investment Plan (Supreme Court case); ACTIONS &; defenses (Law); QUALIFIED domestic relations orders; EMPLOYEE Retirement Income Security Act of 1974; FIRESTONE Tire &; Rubber Co.
- Publication
Quinnipiac Law Review, 2011, Vol 29, Issue 4, p1073
- ISSN
1073-8606
- Publication type
Article