Jeanne E. Amarasinghe - Page 13




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               If no plan administrator is specifically designated,3 and              
          the plan is not maintained by an employer, an employee                      
          organization, or a group representing the parties, then the                 
          default rule is that the person in control of the assets is the             
          plan administrator.  Sec. 414(g); sec. 1.414(g)-1(b), Income Tax            
          Regs.  In this case, the default plan administrator would be                
          Waddell & Reed as the person in control of the Plan’s assets.               
               There is no evidence that Waddell & Reed received a copy of            
          the Order or that Waddell & Reed made a determination that it was           
          a QDRO.  Therefore, we find that the Order fails the procedural             
          requirements of section 414(p).                                             
               Additionally, when the distribution is actually made,                  
          section 402(e)(1)(A) requires that it be made directly to the               
          alternate payee to qualify for the exception to section 402(a) by           
          requiring that the distribution be “made to the alternate payee             
          under a * * * [QDRO]”.  (Emphasis added.)  See Burton v.                    
          Commissioner, T.C. Memo. 1997-20 (noting that in part because the           
          distribution was made to the plan participant and not his former            
          spouse, it was not “made by the plan administrator to an                    
          alternate payee in response to the Decree”).                                




               3  Dr. Amarasinghe asserts on brief that he was designated             
          as the plan administrator for the Plan.  However, under Rule                
          143(b), statements in briefs are not evidence.                              







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