§ 414(p)(1)(A)

a qualified domestic relations order

UNDECIDED

0 of 2 settled

  1. 1

    § 414(p)(1)(A)

    ALL OF

    The term “qualified domestic relations order” means a domestic relations order—

    “a domestic relations order” Opening words
    “which creates or recognizes the existence of an alternate payee’s right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan, and” § 414(p)(1)(A)(i)
    “with respect to which the requirements of paragraphs (2) and (3) are met.” § 414(p)(1)(A)(ii) needs Step 2 Order meets the requirements of this paragraph UNDECIDED
  2. 2

    § 414(p)(2)

    Order meets the requirements of this paragraph

    ALL OF

    A domestic relations order meets the requirements of this paragraph only if such order clearly specifies—

    “the name and the last known mailing address (if any) of the participant and the name and mailing address of each alternate payee covered by the order,” § 414(p)(2)(A)
    “the amount or percentage of the participant’s benefits to be paid by the plan to each such alternate payee, or the manner in which such amount or percentage is to be determined,” § 414(p)(2)(B)
    “the number of payments or period to which such order applies, and” § 414(p)(2)(C)
    “each plan to which such order applies.” § 414(p)(2)(D)

    Cases: Hawkins v. Commissioner, 86 F.3d 982 (10th Cir. 1996)