Procedures for Identifying a Qualified Domestic Relations Order | Practical Law

Procedures for Identifying a Qualified Domestic Relations Order | Practical Law

A set of procedures that can be adopted by a retirement plan administrator to assist in determining whether a domestic relations order (DRO) dividing retirement benefits is a qualified domestic relations order (QDRO) under the terms of the plan, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code (Code). This Standard Document has integrated notes with important explanations and drafting tips.

Procedures for Identifying a Qualified Domestic Relations Order

Practical Law Standard Document 3-501-1855 (Approx. 13 pages)

Procedures for Identifying a Qualified Domestic Relations Order

by Practical Law Employee Benefits & Executive Compensation
MaintainedUSA (National/Federal)
A set of procedures that can be adopted by a retirement plan administrator to assist in determining whether a domestic relations order (DRO) dividing retirement benefits is a qualified domestic relations order (QDRO) under the terms of the plan, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code (Code). This Standard Document has integrated notes with important explanations and drafting tips.