QDROs … The Division of Pensions Through Qualified Domestic Relations Order
Throughout the publication:
The name of the agency is now
the Employee Benefits Security Administration (EBSA). It replaces
the Pension and Welfare Benefits Administration (PWBA) wherever it
occurs.
The new Web site address is:
www.dol.gov/ebsa
The toll-free publication
request number is: 1.866.444.EBSA (3272)
Table of Contents, page v:
Appendix A title is changed to
“Department of Labor Interpretive Guidance.”
The entry for Advisory Opinion
94-32A no longer applies.
Insert a new entry for “Field
Assistance Bulletin 2003-3” after Advisory Opinion 2001-06A. A
copy of the new field bulletin is attached.
Page 14:
Q 2-4: The final paragraph after
the bullets is deleted.
Page 16:
Q 2-6: The answer to this
question is revised to read as follows:
The Department has taken the
position that, in the context of a defined contribution plan, an
administrator may assess reasonable expenses attributable to a
QDRO determination against the individual account of the
participant who is a party to the domestic relations order. The
documents of the plan should be reviewed to determine how plan
expenses are allocated.
[ERISA § 404(a); see Field
Assistance Bulletin 2003-3 (Appendix A)]
Page 54: Appendix A
Advisory Opinion 94-32A no
longer represents the position of the Department. Replace with
attached Field Assistance Bulletin 2003-3.
