John A
Jan 9 2001, 05:08 PM
In the case of a person who has a balance in a plan because the person is an alternate payee of a QDRO, the required minimum distribution rules apply. Whose age is used, the original participant or the alternate payee?
QDROphile
Jan 10 2001, 03:59 PM
See Q&A H-4 of proposed regulation 1.401(a)(9)-1. If the alternate payee is a spouse or former spouse of the participant, the alternate payee is treated as the spouse of the participant.