Qualified Domestic Relations Order

News & Analysis as of

QDROs For Unmarried Cohabitants?

Sponsors of qualified retirement plans know that, generally speaking, plan benefits cannot be taken from a participant through legal process or otherwise be assigned to anyone other than the participant. There is an exception...more

Qualified Domestic Relations Orders: Little-Known Issues Involving Dividend Pass-Through Elections And Same-Sex Spouses

As most family law practitioners are aware, ERISA and the Internal Revenue Code (“IRC”) do not permit a participant in a retirement plan to assign or alienate his/her interest in that plan to another person. These rules are...more

You Cannot Take The Embezzler’s 401(k) Plan Balance

Many employers know that with few exceptions a participant’s benefit in a tax qualified retirement plan is protected from the participant’s creditors. One exception is for court orders, known as qualified domestic relations...more

Supreme Court Finds DOMA to Be Unconstitutional -- Impact on Employers Explained

On June 26, 2013, a majority of the Supreme Court held in United States v. Windsor that Section 3 of the Defense of Marriage Act (DOMA), which defined marriage for purposes of federal law as the union of a man and a woman, is...more

Do Not Delay Getting Your QDRO

Employers know that benefits under a retirement plan can be split between a participant and a former spouse in the event of a divorce under the terms of a qualified domestic relations order (QDRO). A domestic relations order...more

What Is A QDRO?

Although the media focuses on their big spending, divorce and poor retirement planning are among the top reasons why most pro athletes go broke within 10 years of retirement. Retirement planning can be challenging for most,...more

Supreme Court Review of Same-Sex Marriage Cases Could Require Significant Changes to Employee Benefits

In our 2012 End of Year Plan Sponsor “To Do” Lists, we indicated that there was a strong possibility that the Supreme Court would grant certiorari this term in a series of cases challenging Section 3 of the Defense of...more

Domestic Partner and Same-Sex Marriage Laws: Approval of Washington Marriage Equality Act and Impact on Employee Benefits

On Nov. 6, 2012, Washington voters approved same-sex marriage in Washington state. This advisory explains the impact of this new law on employee benefit plans and procedures, and revisits the treatment of employee benefits...more

Tax Planning for the divorcing and newly divorced

Tax planning and divorce sound like two unlikely partners, but they are not. This week’s blog post is written by Selwyn Gerber, CPA, who explains why tax planning is critical during and after a divorce....more

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