QDROs Appendix A
Department of Labor Interpretations

Advisory Opinions

  • 1990-46A

    Whether the Court Order that was issued in a probate proceeding and would recognize an interest in pension benefits of the surviving spouse solely on the basis of the state community property law is considered a "domestic relations order" within the meaning of section 206(d)(3)(B)(ii) of ERISA and is enforceable against the Plan.

  • 1992-17A

    Whether a state court order executed by court of competent jurisdiction pursuant to Michigan domestic relations law must be reviewed the plan administration to determine if the order meets ; "qualified domestic relations order" (QDRO) exception to the anti-assignment and alienation rules contained in 206(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), and sections 401(a)(13)(B) and 414(p) of the Internal Revenue Code of 1986.

  • 1999-13A

    Regarding how a plan administrator should treat domestic relations orders the plan administrator has reason to believe are "sham" or "questionable" in nature.

  • 2000-09A

    This is in response to your request for an advisory opinion under section 206(d)(3) of ERISA. You raise questions regarding the proper treatment of a domestic relations order that assigns to an alternate payee a “company-paid survivor benefit.”

  • 2001-06A

    Application of ERISA Sec. 206(d)(3) to income withholding notices issued by DSCE or a county child support enforcement agency operating under DSCE guidelines.

  • 2002-03A

    Application of Sec. 206(d) of ERISA with respect to the Mississippi Department of Human Services, Division of Child Support Enforcement.

  • 2004-02A

    Whether a domestic relations order that changes a prior assignment of benefits to an alternate payee to reduce the amount assigned to the alternate payee may be a qualified domestic relations order within the meaning of section 206(d)(3) of ERISA.

Field Assistance Bulletins

  • 2003-03

    What rules apply to how expenses are allocated among plan participants in a defined contribution pension plan?