QDRO's: The Division of Pensions through Qualified Domestic Relations Orders

摘要

This booklet was prepared by the Pension and Welfare Benefits Administration(PWBA) of the U.S. Department of Labor to provide general guidance about QDROs to employers, pension plan administrators, participants, beneficiaries, employee benefit professionals, and domestic relations specialists. The views expressed in this booklet represent the views of the Department of Labor. Chapter 1 provides a general overview of the QDRO provisions and the basic rules governing the content of QDROs. Chapter 2 focuses on the duties of pension plan administrators in making QDRO determinations and in administering pension plans for which related QDROs have been issued; Chapter 3 focuses on issues to be considered in drafting a QDRO. This chapter also discusses the provisions of section 205 of ERISA, which are substantially parallel to the provisions contained in sections 401(a)(11) and 417 of the Code to the extent these sections apply to QDROs. The provisions of section 205 require that pension plans provide the spouses of pension plan participants with certain rights to survivor benefits, which are relevant to the provisions governing QDROs.