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- Title
Qualified Domestic Relations Orders: A Plan Administrator's Operational Perspective.
- Authors
Norquist, Jennifer M.
- Abstract
As the divorce rate remains high, experts predict that plan administrators will increasingly face having to comply with the requirements of qualified domestic relations orders (QDRO). Establishing sound procedures that conform to Internal Revenue Code and the Employee Retirement Income Security Act (ERISA) requirements will be each plan administrator's best defense against the threat of plan disqualification due to an inadvertent mistake. It is the aim of this article to provide general background on QDRO with a particular emphasis on the operational procedures plan administrators must follow after receiving a domestic relations order. For purposes of this article, the term "plan administrator" is used in the technical sense as defined under ERISA Sec. 3(16)(A).
- Subjects
UNITED States; DEFINED benefit pension plans; QUALIFIED domestic relations orders; LUMP sum distributions (Pensions); PENSIONS; DIVORCED people; INSURANCE; FINANCIAL services industry
- Publication
Benefits Quarterly, 1995, Vol 11, Issue 2, p76
- ISSN
8756-1263
- Publication type
Article