QDRO included in Accrued to Date Account Balance

[Guest rslagle224]

I have a participant that had a distribution from his account because of a QDRO. The QDRO was immediately payable and the wife took the money right away. When I show this as a withdrawal from his account in Datair (not as a transfer), the accrued to date calculation is adding this withdrawal back into the participants ending account balance. (Pooled PS account only).

Is this correct? I could not find anywhere that says this should/should not be included in the participant's account balance for the accrued to date method.

Second part would be: Do I have to keep including this withdrawal for any reason beyond this year?

Thanks

Rick

[AndyH]

When using the accrued to date method, you must add back in distributions to HCEs and you have the option of adding back in distributions to NHCEs. I don't see any reason why a QDRO would be treated as anything other than a distribution for this purpose.

[Guest rslagle224]

Thanks for the reply. Being new to the pension world, I am just curious as to why you think that way or what is the reg that states this. For my information mainly.

Thanks again.

[AndyH]

Regulation 1.401(a)(4)-8 (b)(2)(ii) This is a pre-2001 amendment cite. The reference may have moved.