§35

• Jurisdiction: Washington

CHAPTER 35 PRIVATE PENSION PLANS AND QDROs

Devitt D. Barnett^*

Dalton Thacker^**

Summary

§ 35.01 INTRODUCTION

[1] Plans Subject to the QDRO Rules

[a] The Code
[b] ERISA
[c] Failure to Comply

[2] Plans Not Subject to the QDRO Rules

[a] Plans Not Subject to ERISA
[b] Plans Covered Only by the Code

[3] ERISA Preemption

[a] State Laws that "Relate to" an ERISA Plan
[b] State Law that Determines the Beneficiary
[c] Preemption and the Federal Common Law of Substantial Compliance
[d] Preemption and the Federal Common Law of Constructive Trusts

[4] Jurisdiction

§ 35.02 DEFINITIONS OF TERMS WITHIN QDROS

[1] Accrued Benefit
[2] Alternate Payee
[3] Defined Benefit Plan
[4] Defined Contribution Plan
[5] Participant
[6] Summary Plan Description

§ 35.03 STATUTORY REQUIREMENTS FOR A QDRO

[1] DRO Requirement

[a] Character of Order
[b] State Domestic Relations Order (DRO)

[2] QDRO Requirements

[a] Name, Last Known Address
[b] Amount Assigned
[c] Payment Period
[d] Plan Name

[3] Benefits Payable With Respect to a Participant

§ 35.04 STATUTORY PROHIBITIONS

[1] Nonalteration of Benefits

[a] Form of Benefit
[b] Increased Benefits
[c] Payment to Another Alternate Payee
[d] Limitation on Form of Benefit to Alternate Payee

[2] Plan Amendments that Change the Form of Benefits
[3] Payment at Earliest Retirement Age
[4] Payment Prior to Earliest Retirement Age

§ 35.05 TYPES OF QDROS

[1] Separate-Interest QDRO
[2] Shared-Payment QDRO

§ 35.06 SURVIVORSHIP PROTECTION FOR THE ALTERNATE PAYEE

[1] Methods of Providing Survivorship Protection
[2] Definitions

[a] Qualified Joint and Survivor Annuity (QJSA)
[b] Qualified Preretirement Survivor Annuity

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