QDROs and Min Distribs

[Earl]

A QDRO is executed in 2006 saying AP get 50% as of 8/12/05.

In determining the 12/31/05 balance for the calc of the participant's 2006 MRD can I recognize the QDRO interest?

(So early in the year I gave him a number but now I can change it?)

My thought was the regs are set up so that you can determine the minimum on the first day of the year and that's it.

Thanks

[Belgarath]

I think you can recognize the change. Take a look at 1.401(a)(9)-8, Q&A's 6 & 7 for some discussion of the RMD issue with regard to QDRO's.

[Earl]

Thanks -

It looks reasonable to recognize. I should have been able to find this. Thank you for pointing it out.

Earl