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You might want to talk to someone else. You would be shocked how many divorce lawyers don't know what they are doing when it comes to QDROs and ERISA law.

Well, coleboy, your question is very general, but I think what your talking about is the change to the qualified transportation fringe benefit rules (IRC sec. 132(f)), which was part of TCJA 2017 enacted in 2017 and (this portion) effective 1/1/2018. Generally, tax-exempts and public universities will have a 21% UBI tax, even if they have no other UBTI, for these fringes, unless they include them as taxable in employees' W-2's, which gets complicated. IRS published generous valuation rules at end of 2018 for some that will help limit tax exposure, but does not eliminated. Movement afoot in Congress to repeal this very unpopular provision.