Can anyone please help me with any case law showing an Annuity plan paying out early for child support arrears? We filed FL-460 QDRO with Court, judge signed, served plan, but they are stating that the QDRO for support is a lien in that they will only pay when the participant applies for annuity. Looking at the plans rules and regulations for Carpenters Annuity Trust Fund for Northern California, they have written that benefits can only be paid at retirement and or if one of the ten categories is met. Looking under item H, it is written that a Qualified Domestic Relations Order is one of the categories.

[b]Item 8. When may I or my Beneficiaries receive the money from my Individual
Account?

Because Defined Contribution Pension benefits can only be paid at retirement
or death, the money in your Individual Account may only be paid if one of the
following ten categories is met:

H. If You Have a Qualified Domestic Relations Order
If you are an Alternate Payee and have been awarded benefits under a
Qualified Domestic Relations Order, you may apply for your benefits as directed in that Qualified Domestic Relations Order.

Also the plans definition of a QDRO is as follows: Item 27. In rules and regulations.
27. What is a “Qualified Domestic Relations Order?”
A QDRO is a judgment, decree or order pursuant to state law relating to child
support, alimony, or marital property rights directing that all or part of a
Participant’s benefit be paid to an Alternate Payee. A QDRO must meet the
requirements of the Retirement Equity Act as set forth in 26 USC §414(p) and
29 USC §1056(d).

Why would the plan try to hold on to the money if a court order/ QDRO is in place, their own rules and guidelines show that a QDRO is 1 of 10 categories which allow the plan to pay out the monies early and their own definition of a QDRO includes child support?

I really need any case law showing that the plan should follow the QDRO and pay the child support arrears from the annuity fund- even before the participant applies for it.

Since detailed legal advice from this website is worth just what you pay for it, you probably need advice from an attorney who is well-versed in QDRO's (if the attorney is not well-versed, keep looking).

Be aware that a QDRO cannot require a plan to pay benefits in a form not already authorized by the plan. For example, if a plan only pays monthly benefits, a QDRO cannot require a plan to pay a lump sum.

1. Union plans are inappropriately rigid in dealing with domestic relations orders.

2. Fitting child support into qualification requirements is not easy.

3. It would be almost impossible for you to give us give us enough information in this forum to determine if the plan position is inappropriate.

As david rigby suggests, the terms of the plan other than the terms dealing with QDROs may affect whether or not an order is qualified. Your post suggests that you are trying to get the plan to pay "early." It sounds like the plan will not let you do that, subject to section 414(p)(4) of the Internal Reveue Code.