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The question remains whether Ms. Reichner received any
distributions “under” the QDRO. See sec. 402(e)(1)(A). Section
414(p) provides certain procedural rules with respect to domestic
relations orders. Sec. 414(p)(6) and (7); Rodoni v.
Commissioner, 105 T.C. 29, 36 (1995). “Implicit in these
procedural rules * * * is the requirement that a domestic
relations order be presented to the plan administrator and
adjudged ‘qualified’ before any distribution is made by the plan
to the spouse or former spouse.” Rodoni v. Commissioner, supra;
see also Bougas v. Commissioner, T.C. Memo. 2003-194
(distribution from a plan was not made under a QDRO where
taxpayer failed to submit the domestic relations order to the
plan administrator for approval).
The stipulated order does not have a date stamp or other
notation indicating when it was adjudged qualified.
Nevertheless, it appears the determination was made, at the
earliest, in December 2002. The stipulated order provides that
the Delta plan shall make direct payments to Ms. Reichner “as
soon as administratively possible” after the order is adjudged
qualified. Petitioner continued to send Ms. Reichner $1,000
monthly checks through at least November 2002. The fact that the
Delta plan made no direct payments to Ms. Reichner before
December indicates the stipulated order had not been adjudged
qualified before that time. Accordingly, we conclude that the
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