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Church Plans


Guest Najladw

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  • 2 weeks later...

A Qdro involving a distribution of benefits accrued under a church plan exempt from ERISA can be treated as made pursuant to a QDRO if it made pursuant to a QDRO which meets the requirements of IRC 414(p) -IRC 414(p)(11).

I don't know if this means that if the parties agree to have the benefits distributed under QDRO rules then ithe QDRO can be enforced against the plan or that even though church plans are exempt from the QDRO rules, the plan administrator can accept a court ordered division of plan benefits which would meet the requirements of a QDRO without the participant incurring any income taxation on the transfer of plan assets to the spouse. The latter explanation is probably correct since church plans are not subject to any law they do not like e.g., they are exempt from ERISA .

mjb

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