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A domestic relations order can be a
QDRO only if it creates or recognizes the
existence of an alternate payee's right to receive, or assigns
to an alternate payee the right to receive, all or a part of a
participant's benefits. For
purposes of the QDRO provisions, an alternate payee cannot be
anyone other than a spouse, former spouse, child, or other
dependent of a participant.
Reference: ERISA § 206(d)(3)(K), IRC §
414(p)(8) |
