Is the Alt Payee eligible for an early retirement subsidy when the participant attains early retirement age, but does not commence???

In the 1997 practitioner edition of 'Qualified Retirement and Other Employee Benefit Plans' on page 340, the paragraph states "If the participant has not yet retired, the amount of payments under the QDRO will be based upon the present value of the participant's normal retirement benefits accrued to date (thereby disregarding any possible employer subsidy for early retirement, although the QDRO may provide for recalculation of the amount if the participant actually retires with such a subsidy)."

Chester,

where would i get this guide??

thanks for your response

You can obtain this guide from the American Society of Pension Actuaries (ASPA), as they use this reference as a study aid for the exams that they administer. You can call them at (703)516-9300 if you want more information.