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Maybe you can convince the client that you need to start completing the change of auditor section of the Sch C for 2014.

If "ex" means "alternate payee", why wouldn't the "ex's attorney" ask his/her client for documentation of what the ex actually did?

K2 - at this point, I'm hoping for a Royals/Pirates World Series, so good luck.

Bird, you are on the money. When they do the corporate audit, a portion of that pay-period gets accrued as a 2013 payroll expense. Why? Because the service rendered is attributable to 2013. But the key here is that it is a non-event until the amount is WITHHELD. That's the obvious point for which no reg is needed. If not WITHHELD until 2014, it is a 2014 contribution. It is not due to the Plan until it is WITHHELD (one h or two?).

The beneficiary designation isn't really relevant. Most likely there is no benefit payable to anyone as a result of the AP's death. The APs only benefit is a portion of the Ps benefit. The benefit is only payable to the AP. The QDRO can only assign benefits the plan would have paid anyway. Other than the run out on a period certain, there is no event that would result in a secondary beneficiary receiving benefits. DB plans are not wealth accumulation plans - they are retirement plans. If the retiree is no longer alive, the benefit stops.