Does anyone have a sample of a QDRO for a DC plan that they feel is well drafted and unambiguous (if there exists such an animal) that they would be willing to share (via e-mail or fax)?
If so, please post or provide contact info. Thanks!
mbozek
Feb 6 2003, 05:47 PM
Try Dol Qdro book. Appendix C has sample QDRO language. Any QDRO needs to be customized for plan provisons.
Dave Baker
Feb 7 2003, 08:29 AM
Tell us more! What's the Dol QDRO book?
mbozek
Feb 7 2003, 08:54 AM
In 1997 the DOL published "QDROs The Division of Pensions Through Qualified Domestic Relations Orders". The book consists of 91 pages and describes all of the statutory and regulatory provisions under the IRC and ERISA relating to QDROs. It is available on the internet at
http://www.dol.gov/dol/pwba or by calling the PWBA at 800-998-7542.
Dave Baker
Feb 7 2003, 09:00 AM
Thanks! Here's the new URL, now that the Pension and Welfare Benefits Administration has been renamed to the Employee Benefits Security Administration:
http://www.dol.gov/ebsa/Publications/qdros.html
Appendix C to that document discusses a sample QDRO the IRS issued in 1997:
http://www.dol.gov/ebsa/publications/qdros_appC.html
The sample QDRO is at:
http://www.dol.gov/ebsa/Publications/qdros_appD.html