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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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Last modified: March 27, 2008