- Home
- Browse By Index
Browse By 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.)