Lee E. Seidel - Page 14

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                         (A) Qualified domestic relations order.--The term            
                         “qualified domestic relations order” means a                 
                         domestic relations order--                                   
                              (i) which creates or recognizes the existence           
                              of an alternate payee’s right to, or assigns            
                              to an alternate payee the right to, receive             
                              all or a portion of the benefits payable with           
                              respect to a participant under a plan, and              
                              (ii) with respect to which the requirements             
                              of paragraphs (2) and (3) are met.                      
                         (B) Domestic relations order.-–The term “domestic            
                         relations order” means any judgment, decree, or              
                         order (including approval of a property settlement           
                         agreement) which--                                           
                              (i) relates to the provision of child                   
                              support, alimony payments, or marital                   
                              property rights to a spouse, former spouse,             
                              child, or other dependent of a participant,             
                              (ii) is made pursuant to a State domestic               
                              relations law (including a community property           
          Prior to the enactment of the Retirement Equity Act, some courts            
          had held that State law domestic support orders assigning or                
          attaching pension benefits were preempted by ERISA’s spendthrift            
          provision.  S. Rept.  98-575, at 20 (1984), 1984-2 C.B. 447, 456            
          (recognizing conflicting decisions).  Congress’ primary intent in           
          recognizing the QDRO exception was to clarify that these domestic           
          support obligations did not fall within the scope of ERISA                  
          preemption.  See Mackey v. Lanier Collection Agency & Serv.,                
          Inc., 486 U.S. 825, 838-839 (1988).                                         

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