david rigby

A QDRO is the specific legal exception to the anti-alienation provision, and the exercise of having a DRO reviewed by the plan administrator, to determine if it should be accepted as a QDRO, is an important part of the process. Excellent comments above from JSimmons and QDROphile.

Duplicate post. http://benefitslink.com/boards/index.php?s...c=40019&hl=

If you mean non-vested terminated participants, then see page 14 of the instructions for when to exclude them. If you mean non-vested active participants, then they must be counted for the flat rate.

I'm confused (OK, perhaps that is common). Are you saying a benefit that is triggered by a disability is not an ancillary?

Of course it was borrowed. Every (!) SS surplus has been borrowed by Congress, with no real plan to repay it. BTW, when the 42nd president said "the budget deficit is zero", he was ignoring the borrowed SS surplus that was used to "balance" the budget. If "pro" is the opposite of "con", then what is the opposite of Progress?

Sounds like he is a resident alien. BTW, would it be different if he were "working here on a" Mastercard?

Because that's the way politics works.

FYI, it is Q&A 30 from 2008 Gray Book.

What issues are important to the audience?

Last year's update was issued on 10/18/07: http://www.irs.gov/newsroom/article/0,,id=174873,00.html Assume a similar timing this year.

Correct and correct. Perhaps you can direct the participant to this DOL generic discussion of QDRO's: http://www.dol.gov/ebsa/Publications/qdros.html

A competent watch-repair-person may be able to replace the stem.

http://www.collegeofpensionactuaries.org/ASPPACombination

Data as of 30-SEP-08 Moody's Daily Long-term Corporate Bond Yield Averages Utilities Industrial Corporate Aaa NA 6.01 6.01 Aa 6.51 6.21 6.36 A 6.98 7.02 7.00 Baa 7.69 8.01 7.85 Avg 7.06 6.81 6.94 Moody's Daily Treasury Yield Averages Short-Term (3-5 yrs) 2.30 Medium-Term (5-10 yrs) 3.39 Long-Term (10+ yrs) 4.32

Better than Jim Holland's opinion is the statute: IRC 436(h)(2) includes "...before the first day of the 10th month..."

Hey, what's up with that?

Generally, the maximum deductible is the Target NC, plus 150% of the Target Liability, plus another "cushion" amount for future salaries, minus the assets. Often, the difference between the minimum and maximum is quite large, even for well-funded plans. But, of course, you should have this discussion with the plan's actuary.

I agree with mjb's suggestion as a plausible explanation.

From page 23 of the 5500 instructions: "Schedule B – Statement by Enrolled Actuary.” A stamped or machine produced signature is not acceptable.

... beyond all recognition....

Did she accrue a benefit during the PY? Does the actuarial valuation show a contribution is needed under IRC 412? (P.S. It's a DB plan, not a DC plan.)

Just my opinion, but this does not sound like an expense related to plan administration. But I've been wrong before. Perhaps the PA (and plan's ERISA counsel) can document the process(es) and uses of this webcalculator in sufficient detail to allocate a portion (less than 100%) to plan administration?

I'm not aware of an exception to the spousal signoff rules for plans like the Teamsters plan, and the years in question should not be relevant. Probably reinforces the advice from QDROphile to get legal advice from someone who has (much) more than a passing knowledge of ERISA and QDRO's.

I don't think this is correct, at least as far as the pension plan. Is it possible your pension plan is sponsored by a governmental agency or church (which may be exempt from spousal permission requirements)?

It may be an obvious statement, but the postings in this Message Forum could provide you some useful background. Also, this summary from the DOL may provide soem assistance: http://www.dol.gov/ebsa/Publications/qdros.html