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Employee Retirement Income Security Act (ERISA) › Qualified Domestic Relations Order

Adler Pollock & Sheehan P.C.

Going Through a Divorce? Ease the Transfer of Retirement Plan Assets With a QDRO

Adler Pollock & Sheehan P.C. on

Despite its unusual sounding name, a QDRO isn’t an alien from a science fiction movie or a geometric equation. In fact, QDRO stands for “qualified domestic relations order.” If you’re in the process of a divorce, a QDRO may...more

Foley & Lardner LLP

401(k) Compliance Check #7: Five Administrative Policies Every 401(k) Plan Needs

Foley & Lardner LLP on

To help employers properly administer their 401(k) plans, in 2022, Foley & Lardner LLP is authoring a series of monthly “401(k) Compliance Check” newsletters. This article discusses some of the policies that are important for...more

Woods Rogers

QDRO’s From The Plan Administrator’s Perspective

Woods Rogers on

A qualified domestic relations order (“QDRO”) is a state domestic relations order that assigns to an alternate payee (such as a former spouse or a child) the right to receive all or a portion of benefits payable to a plan...more

Holland & Hart - The Benefits Dial

Love Hurts…Have Your QDRO Procedures at the Ready

Holland & Hart - The Benefits Dial on

The year 2020 brought a lot of unexpected togetherness to families and couples. While there have been some positive perks to spending so much time together, it has also added additional stress to relationships. Retirement...more

Ary Rosenbaum - The Rosenbaum Law Firm P.C.

GAO looks at QDROs

Ary Rosenbaum - The Rosenbaum Law Firm P.C. on

I always talk about how plan sponsors need to work with experienced financial advisors, third party administration (TPA) firms, and ERISA attorneys on their plan needs. Like with reasonable fees, I believe that the term...more

Verrill

Plan Sponsors: You Should Have a Model QDRO

Verrill on

ERISA Section 206(d)(3)(G)(ii) requires sponsors of qualified retirement plans to maintain written procedures for the administration of qualified domestic relations orders (“QDROs”), and the Plan Administrator has an...more

Obermayer Rebmann Maxwell & Hippel LLP

Dividing Retirement Accounts As Part of A Divorce

Obermayer Rebmann Maxwell & Hippel LLP on

You were just divorced from your spouse and a provision of your Marital Settlement Agreement incorporated into your Final Judgment of Divorce reflects that you agreed to divide specific retirement accounts belonging to you...more

Burr & Forman

Dividing IRAs in the Context of a Divorce – No Good Deed Goes Unpunished

Burr & Forman on

The recent United States Tax Court case of Jeremy Ray Summers v. Commission, T.C. Memo 2017-125, is an example of the old adage that “no good deed goes unpunished.” The case also highlights how sometimes form triumphs over...more

Gray Reed

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

Gray Reed on

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

Foley Hoag LLP

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

Foley Hoag LLP on

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

Snell & Wilmer

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

Snell & Wilmer on

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

Davis Wright Tremaine LLP

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

Davis Wright Tremaine LLP on

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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