"I have seen QDROs that provide an Alternate Payee is prohibited from listing a new spouse as beneficiary. Is this typical? Is it allowed? Can a plan refuse to allow this, and instead just say, 'once the AP has his/her own account, he/she can name whatever beneficiary he/she wants?' We would prefer to just divide the account and not have to keep track of additional restrictions like this. But we will if we are required to. Does it make any difference if the plan is a DC or DB?"

"Just picked up a PBGC audit for the first time well in over 10 years. Any new developments/things/pointers anyone with recent experience can share?"

"Mine is a TPA firm, XYZ Pension and having Datair Pension Reporter software to e-file 5500 form. Now, I am starting another company ABC Pension. Question: Can I mention ABC Pension on Sch. SB with Actuary name and e-file 5500 for DB plan using the XYZ Pension's software?"