Guest mmc Posted February 25, 2005 Posted February 25, 2005 We received a QDRO that specifies that the alternate payee may elect to commence her benefits under the plan as of the earliest retirement age at which the plan participant would be eligible to commence benefits. The QDRO section of the plan document states that "earliest retirement age" shall have the meaning under 414(p). The participant is 45 years old and still employed. Our interpretation of 414(p) is that the earliest retirement age in this case is upon the participant attaining age 50, unles he terminates employment before then. Anyone have any guidance on the timing of this distribution?
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