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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,
and
(ii) is made pursuant to a State domestic
relations law (including a community property
law).
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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Last modified: May 25, 2011