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ERISA Outline Book Index

QDIA, see PARTICIPANT-DIRECTED INVESTMENTS

QDRO

* Administrator not required to investigate legitimacy of divorce, (Ch1B/Def-QDRO/PtC.4.b.)

* Attorney's lien not subject to QDRO exception to anti-assignment rule, (Ch1B/Def-QDRO/PtA.11.)

* Death of alternate payee, (Ch1B/Def-QDRO/PtG)

- Shared payment order might need to limit scope of survivorship, (Ch1B/Def-QDRO/PtG.1.)

* Death of participant: obtaining a QDRO after such death, (Ch1B/Def-QDRO/PtA.7.b.1))

* Definition of a QDRO, (Ch1B/Def-QDRO)

* Distribution of benefits to alternate payee

- Joint and survivor requirements: application to QDROs, (Ch6/SecVI/PtA)

- Minimum distribution rules: application to QDROs, see MINIMUM DISTRIBUTION RULES

- Notice and consent requirements: application to QDROs, (Ch6/SecVI/PtB)

- Taxation of payments, see Taxation of QDRO payments below

* Division of benefits under a QDRO, (Ch1B/Def-QDRO/PtA.4.a.)

- Defined benefit plan issues, (Ch1B/Def-QDRO/PtA.4.c.)

- Defined contribution plan issues, (Ch1B/Def-QDRO/PtA.4.d.)

◆ Valuation dates, (Ch1B/Def-QDRO/PtA.4.d.1))

* Divorce

- Decree may incorporate property agreement, (Ch1B/Def-QDRO/PtE)

- Division of IRA pursuant to divorce, (Ch12/SecIX/PtA.6.)

* DOL regulations on timing issues, (Ch1B/Def-QDRO/PtA.7.)

* Earliest retirement age

- Definition of earliest retirement age for QDRO purposes, (Ch1B/Def-QDRO/PtB.1.)

- Plan may permit distribution before earliest retirement age, (Ch1B/Def-QDRO/PtB.2.)

* Exception to antiassignment rule allows QDRO to assign interest to alternate payee, (Ch3B/SecXI/PtE)

* Expenses relating to QDRO: payment by plan, see EXCLUSIVE BENEFIT RULE

* Fiduciary responsibilities regarding QDROs

- ERISA §510 claim regarding interference with rights of alternate payee, (Ch13B/SecIII/PtE.2.i.)

- Failure to follow plan's QDRO procedures may result in fiduciary liability, (Ch1B/Def-QDRO/PtC.5.)(Ch13B/SecII/PtC.9.)(Ch13B/SecIV/PtB.3.)

- Judicial review of plan administrator's interpretation of QDRO procedures, (Ch13B/SecIII/PtA.2.c.1))

- Placing "hold" on participant-directed investments pending review of QDRO, (Ch13B/SecII/PtJ.2.g.)

- Procedures regarding QDROs received by the plan, (Ch13B/SecII/PtC.9.)

- Review of correctness of order, (Ch1B/Def-QDRO/PtC.3.9.b.)

* J&S rules: application to QDROs, (Ch6/SecVI/PtA)

- Current spouse vests in survivor annuity once QJSA has commenced, (Ch6/SecVI/PtA.2.a.)

* Minimum distribution rules: application to QDROs, see MINIMUM DISTRIBUTION RULES

* Model QDRO language issued by IRS, (Ch1B/Def-QDRO/PtF)

* Notice of receipt of QDRO: plan administrator must provide, (Ch13A/SecVI/PtF.5.)

* Nunc pro tunc order superseded current spouse's survivor rights, (Ch6/SecVI/PtA.2.b.)

* Plans that are subject to QDRO rules, (Ch1B/Def-QDRO)

* Preemption by ERISA not applicable to QDROs, (Ch13B/SecIV/PtF.3.)

* Premature distribution penalty does not apply to QDRO payments, (Ch7/SecXV/PtD)

* Procedure for determining whether order is qualified, 1B.151, (Ch13B/SecII/PtC.9.)

- DOL guidance, (Ch1B/Def-QDRO/PtC.1.b.)

- Failure to follow plan's QDRO procedures may result in fiduciary liability, (Ch1B/Def-QDRO/PtC.5.), (Ch13B/SecII/PtC.9.)

- Judicial review of plan administrator's interpretation of QDRO procedures, (Ch13B/SecIII/PtA.2.c.1))

- No duty to review correctness of identifying information, (Ch1B/Def-QDRO/PtC.4.b.)

- Written procedures required, (Ch1B/Def-QDRO/PtC.1.)

* Requirements for a QDRO, (Ch1B/Def-QDRO/PtA)

- "Alternate payee" term need not be used, (Ch1B/Def-QDRO/PtA.4.)

- Amount to pay alternate payee must be specified, (Ch1B/Def-QDRO/PtA.4.)

- Failure to include address of alternate payee not fatal if administrator possesses information, (Ch1B/Def-QDRO/PtA.3.a.2))

- Form of benefit must be one available under the plan, (Ch1B/Def-QDRO/PtA.6.)

- Payment period must be specified, (Ch1B/Def-QDRO/PtA.5.)

- QJSA does not apply to alternate payee, (Ch1B/Def-QDRO/PtA.6.b.)

- Standards used by courts to review orders, (Ch1B/Def-QDRO/PtA)

* Section 415 limits: effect of QDRO payments, see (Ch16/SecII/PtH.6.b.)

* Section 457 plans

- QDRO tax rules applicable to 457 plans, (Ch7/SecXV)

* Securing non-plan obligations with QDRO, (Ch3B/SecXI/PtE.1.)

* Separate accounting required while determination is being made on qualified status of order, (Ch1B/Def-QDRO/PtC.2.)

* Separate share approach to dividing benefits, (Ch1B/Def-QDRO/PtA.4.a.1))

* Shared payment approach, (Ch1B/Def-QDRO/PtA.4.a.2))

* Standing for alternate payee to sue under ERISA, (Ch13B/SecIV/PtB.3.)

* Surviving spouse status may be awarded to alternate payee, 1B.160, (Ch1B/Def-QDRO/PtD.1.)

* Taxation of QDRO payments, (Ch7/SecXV)

- Alternate payee who is spouse or former spouse is distributee for tax purposes, (Ch7/SecXV/PtA)

- QDRO cannot modify federal income tax consequences, (Ch7/SecXV/PtA.3.)

- Rollover available for spouse or former spouse, (Ch7/SecXV/PtB)

* Timing issues for obtaining a QDRO: DOL regulations, (Ch1B/Def-QDRO/PtA.7.)

* Voluntary partition of property cannot be QDRO unless court-approved, (Ch1B/Def-QDRO/PtE)

* Withholding on QDRO payments, (Ch7/SecXV/PtC)

QJSA, see J&S RULES

QMACs, see ADP AND ACP TESTING

QNECs, see ADP AND ACP TESTING

QSLOB RULES

* 50-employee requirement, see Fifty-employee requirement below

* Acquisition of employer may create special rule for determining QSLOBs, (Ch1B/Def-QSLOB/PtB.4.)

* Administrative scrutiny requirement, (Ch1B/Def-QSLOB/PtB.3.)

- Safe harbor tests, (Ch1B/Def-QSLOB/PtB.3.a.)

* Affiliated service group cannot use QSLOB rule, (Ch1B/Def-QSLOB/PtF)

* Allocation of employees among QSLOBS, (Ch1B/Def-QSLOB/PtC)

* Coverage testing on a QSLOB-basis, (Ch8/SecVIII/PtG)

* Definition of QSLOB, (Ch1B/Def-QSLOB)

* Effective date, (Ch1B/Def-QSLOB/PtG)

* Fifty-employee requirement, (Ch1B/Def-QSLOB/PtB.1.)

- Exception for minimum participation test, (Ch1B/Def-QSLOB/PtB.1.a.)

* Form 5310-A, see REPORTING REQUIREMENTS

* "Gateway" test requires nondiscriminatory classification to be satisfied on employer-wide basis, (Ch1B/DEF-QSLOB/PtE.1.)

* Notice requirement, (Ch1B/Def-QSLOB/PtB.2.)

* Related employers: application of QSLOB rules, (Ch1B/Def-QSLOB/PtF)

* Reporting requirements for QSLOBs, see REPORTING REQUIREMENTS

* Testing year for determining QSLOBs is the calendar year, (Ch1B/Def-QSLOB/PtD)

* Year-to-year testing requirement, (Ch1B/Def-QSLOB/PtD.1.)

* Vertically integrated businesses may be treated as separate lines of business, (Ch1B/Def-QSLOB/PtA.2.)

QTIP ELECTION, see ESTATE AND GIFT TAXES

QUALIFIED CHARITABLE DISTRIBUTIONS, see IRAs

QUALIFICATION REQUIREMENTS, (Ch3A/SecIII/PtA.1.c.)

QUALIFIED DEFAULT INVESTMENT ALTERNATIVE (QDIA), see PARTICIPANT-DIRECTED INVESTMENTS

QUALIFIED DOMESTIC RELATIONS ORDER, see QDRO

QUALIFIED JOINT AND SURVIVOR ANNUITY, see J&S RULES

QUALIFIED MATCHING CONTRIBUTIONS, see ADP AND ACP TESTING

QUALIFIED NONELECTIVE CONTRIBUTIONS, see ADP AND ACP TESTING

QUALIFIED PLAN, (Ch3A/SecIII/PtA.1.c.)

QUALIFIED PROFESSIONAL ASSET MANAGERS, (Ch14/SecIII/PtA.2.)

QUALIFIED SEPARATE LINES OF BUSINESS, QSLOB RULES

QUALIFYING EMPLOYER REAL PROPERTY, (Ch14/SecIII/PtA.2.)

QUALIFYING EMPLOYER SECURITIES, see EMPLOYER SECURITIES, PROHIBITED TRANSACTIONS

QUARTERLY INTEREST RATE CHARGES FOR UNDERPAYMENT OF TAXES, see TABLES