Tracey@123

Thank you both...your comments were very helpful!

And I guess it would be helpful to let you know the type of plan to which I am referring....it is a Roth account in a qualified 401k plan.....

I received an executed DRO that assigns a flat $ amount (I will just say for sake of discussion $15,000) of a participant's Roth basis to the alternate payee. It gave me pause as to whether a DRO can award basis only to the AP? My first thought was from an award perspective it might be fine, but from the ultimate distribution perspective to the AP would it violate 1.402A-1 QA-9 (b) as that regulation clearly calls for a pro rata distribution of basis and earnings for a nonqualified distribution? [This would be a non qualified distribution as both participant and AP are not 59 1/2] How do these two rules play together, ie ERISA vs the tax code? or maybe I am just overthinking..... thanks for any suggestions.