Robert E. and Lori K. Reichner - Page 10

                                        - 9 -                                         
               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              






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  Next

Last modified: May 25, 2011