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plan” as part of a divorce settlement. Md. Code Ann., Fam. Law
sec. 8-205(a)(2)(i)(West 2007).28 See generally Klingenberg v.
Klingenberg, supra at 555-556.
On the record before us, we find that Ms. Platt was not the
owner of an interest in the Baltimore County pension plan. On
that record, we further find that, regardless of whether in the
context of a governmental plan, such as the qualified pension
plan involved in the instant cases, the term “distributee” in
section 402(a) means the participant or the beneficiary under
such a plan, as the Court held in Darby v. Commissioner, 97 T.C.
28Md. Code Ann., Fam. Law, sec. 8-205(a)(West 2007) provides
in pertinent part:
(a)(1) * * * after the court determines which
property is marital property, and the value of the
marital property, the court may transfer ownership of
an interest in property described in paragraph (2) of
this subsection, grant a monetary award, or both, as an
adjustment of the equities and rights of the parties
concerning marital property, whether or not alimony is
awarded.
(2) The court may transfer ownership of an inter-
est in:
(i) a pension, retirement, profit sharing, or
deferred compensation plan, from one party to
either or both parties;
(ii) subject to the consent of any
lienholders, family use personal property, from
one or both parties to either or both parties; and
(iii) subject to the terms of any lien, real
property jointly owned by the parties and used as
the principal residence of the parties when they
lived together * * *
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