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American Benefits Council Says Pension Bill Deters Plan Sponsorship and Puts Plans Into Domestic Affairs (PDF)
American Benefits Council 
July 12, 2002
Excerpt: S. 2707 would fundamentally change the way defined contribution plans (such as 401(k) plans) operate. It would impose on these plans the complicated spousal consent regime ... S. 2707 would upset the carefully developed QDRO regime by requiring employers to obey court orders that are (1) issued subsequent to divorce proceedings, (2) may not originate from the same court that considered the divorce and the original QDRO, and (3) do not follow the QDRO format.
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