Qualified Domestic Relations Order

News & Analysis as of

Court Finds That Plan Administrator Should Comply With Qualified Domestic Relations Order Issued After Retirement Plan...

A recent opinion from the Second Circuit puts retirement plan administrators on notice that adjustments to benefits may be necessary to account for retroactively effective qualified domestic relations orders (QDROs). In...more

Employee Benefits Developments - July 2015

Second Circuit Holds That Posthumous QDROs Are Valid. Yale-New Haven Hospital brought an action in federal court to resolve competing claims by a former spouse of a deceased participant and the deceased participant’s...more

Employee Benefits After Obergefell

In a historic decision, the United States Supreme Court in Obergefell v. Hodges recently held that the Fourteenth Amendment of the United States Constitution requires all jurisdictions in all fifty states to: (1) license a...more

Three Simple QDRO Tips to Make Your Agreements More Enforceable

The purpose of a settlement agreement is to resolve some or all of the outstanding issues in a pending case. In the divorce context, it is common for attorneys to use broad language in their agreements related to the...more

Employee Benefits Developments - February 2015

ERISA § 4062(e) Liability Enforcement Returns--Applicable to Defined Benefit Plans and Succession of Operations at Facility. The Employee Retirement Income Security Act of 1974 (ERISA) § 4062(e) originally imposed liability...more

What is a Qualified Domestic Relation Order ("QDRO") and why does it matter in my divorce case?

As with all community property, retirement assets are subject to division upon dissolution. Therefore, that portion of any and all retirement assets accumulated during the course of the marriage must be divided....more

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

Gray Divorce: Retirement Accounts and Estate Planning

DIVIDING RETIREMENT ACCOUNTS - There are important differences associated with dividing retirement plans that are already in pay status and those that are not. Some people divorcing later in life are already retired,...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

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

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