Patrick L. O'Brien - Page 5




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          part as any judgment which relates to the provision of marital              
          property rights to a spouse, or former spouse, of a participant             
          and is made pursuant to a State domestic relations law.  Sec.               
          414(p)(1)(B).                                                               

               The Circuit Court of Cook County, Illinois, entered a                  
          “Judgment for Dissolution of Marriage” (Judgment) with respect to           
          petitioner and his former wife.  The Judgment states that the               
          parties acknowledged that petitioner’s retirement plan was                  
          marital property.  The Judgment determined that “in consideration           
          of [petitioner’s] waiver of his vested interest in the marital              
          real estate, [petitioner’s former wife] hereby waives any and all           
          right, title, claim or interest she may have in the [retirement             
          plan] in favor of [petitioner].”                                            
               The Judgment relates to the marital property rights of                 
          petitioner and his former wife pursuant to the domestic relations           
          laws of Illinois.  It is a domestic relations order under section           
          414(p)(1)(B).  The Judgment did not award petitioner’s former               
          wife any interest in the pension plan distribution.  Petitioner             
          admits that the Judgment did not require any distribution of his            
          retirement funds.  The distribution took place after petitioner’s           
          divorce from his former wife.  Only petitioner received the                 
          $37,848 distribution.  What is most significant is that                     
          petitioner was not an alternative payee under his retirement                
          plan, but was a participant in that plan.  For the foregoing                






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