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their attorneys, and the plan administrator of the Retirement
Plan. The QDRO stated, in relevant part, that petitioner, Mr.
Kelley, and the Superior Court intended that the QDRO be a
qualified domestic relations order within the meaning of the
Internal Revenue Code of 1986, as amended.4 The QDRO also
identified Mr. Kelley as the “plan participant” and petitioner as
the “alternate payee”. As to petitioner, the QDRO included the
following provisions:
4. This Order hereby creates and recognizes as to
the [Aerospace Employees’ Retirement] Plan described
above the existence of the Alternate Payee’s right as
of June 11, 1986 to 50% in said Plan, plus any cost of
living adjustments.
5. The Alternate Payee elects the SINGLE LIFE
ANNUITY under the Plan to receive her benefits in the
Plan created and recognized in Paragraph 4 of this
Order.
After entry of the QDRO, petitioner began to receive,
directly from the administrator of the Retirement Plan, her 50-
percent interest in Mr. Kelley’s retirement benefits. Petitioner
received these benefits through direct deposit to her bank
account on the first of each month. Shortly after the end of
each calendar year, petitioner also received a Form 1099-R,
Distributions From Pensions, Annuities, Retirement or Profit-
Sharing Plans, IRAs, Insurance Contracts, etc., or similar
4 The order also stated that it was “intended to be a QDRO
pursuant to the [California Family Law] Act, and its provisions
shall be administered and interpreted in conformity with the
Act.”
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Last modified: May 25, 2011