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DOL Issues New Guidance on Modified QDROs (PDF)
Milliman USA 
Mar. 15, 2004
Excerpt: The Department of Labor (DOL) has issued Advisory Opinion 2004-02A, providing guidance to retirement plan administrators handling qualified domestic relations orders (QDROs) that are modified. The guidance states that plan administrators must review modifications made by a court to an existing QDRO in determining whether the revisions satisfy the statutory requirements for a QDRO, and if so determined, apply the modifications prospectively.
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