Section 16.33 Plans of Tax-Exempt Organizations and Church Plans
Library | Family Law Deskbook and 2014 Supp |
b. (§16.33) Plans of Tax-Exempt Organizations and Church Plans
Included within this unique group of deferred compensation arrangements are plans of certain exempt organizations, including “church plans” as defined in I.R.C. § 414(e). Under I.R.C. § 414(p)(11), a government or church plan may elect on its own to permit divisions of interests in accordance with the QDRO rules. Because these types of plans are not considered “qualified plans,” interests in these plans are generally not required to be divisible by QDROs. As a result of a labyrinth of legislative provisions, these plans (or state or local legislative body, as the case may be) can elect to treat themselves as a qualified plan for the limited purpose of permitting assignment and alienation of benefits whether by QDRO or other division mechanism similar to the QDRO. If the government or church plan elects to permit QDRO-like divisions, the plan only needs to require that the DRO create or recognize the existence of an alternate payee’s right to receive all or a portion of the benefits payable with respect to a participant under the plan. I.R.C. § 414(p)(1)(A)(i). Technically, these are not QDROs, but they may indeed take that form, and they may also be called QDROs.
The Police Retirement System of Kansas City, Missouri, is another example of a plan of a state or local government that has, on the initiative of the Retirement Board of that organization, elected to accept “qualified...
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- Section 16.1 Introduction
- Section 16.2 Types of Deferred Compensation
- Section 16.3 Federal Qualified Retirement Plans; Defined Contribution Plans and Defined Benefit Plans
- Section 16.4 Defined Contribution Plan
- Section 16.5 Defined Benefit Plan
- Section 16.6 Nonqualified Deferred Compensation Arrangements
- Section 16.7 Plans of Federal, State, and Local Governments and Exempt Organizations
- Section 16.8 Individual or Self-Employed Retirement Plans
- Section 16.9 Deferred Compensation as Property: Marital or Nonmarital Property
- Section 16.10 Stage I—Vested Versus Unvested Benefits
- Section 16.11 Stage II—Vested But Unmatured Benefits
- Section 16.12 Stage III—Vested and Matured Benefits
- Section 16.13 Necessity for Valuation
- Section 16.14 Valuation Assumptions
- Section 16.15 Marital and Nonmarital Interests
- Section 16.16 Tax Implications in Valuation
- Section 16.17 Statutory Overview
- Section 16.18 Two Basic Types of Qualified Domestic Relations Orders
- Section 16.19 Stream of Payments Qualified Domestic Relations Orders
- Section 16.20 Separate Interest Qualified Domestic Relations Orders
- Section 16.21 Qualified Domestic Relations Order Information-Gathering and Drafting Process
- Section 16.22 Qualified Domestic Relations Order Review Process
- Section 16.23 Implementation of the Qualified Domestic Relations Order
- Section 16.24 Earliest Retirement Age Rule
- Section 16.25 Designation of the Alternate Payee as Surviving Spouse
- Section 16.26 Tax Treatment of Distributions
- Section 16.27 Timing of Distributions
- Section 16.28 Civil Employees
- Section 16.29 Military Retirement Benefits
- Section 16.30 Railroad Retirement Benefits
- Section 16.31 Social Security Benefits
- Section 16.32 Plans of State and Local Governments
- Section 16.33 Plans of Tax-Exempt Organizations and Church Plans
- Section 16.34 Individual Retirement Accounts
- Section 16.35 Disability Benefits
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