PUBLIC LAW 98-397—AUG. 23, 1984
98 STAT. 1447
"(A) the former spouse of a participant shall be treated as a surviving spouse of such participant for purposes of sections 401(a)(ll) and 417, and "(B) if married for at least 1 year, the surviving spouse shall be treated as meeting the requirements of section 417(d). A plan shall not be treated as failing to meet the requirements of subsection (a) or (k) of section 401 which prohibit payment of benefits before termination of employment solely by reason of payments to an alternate payee pursuant to a qualified domestic relations order. " (6) P L A N PROCEDURES WITH RESPECT TO ORDERS.—
Ante, pp. 1440, I44i. Prohibition. 26 USC 40i.
"(A) NOTICE AND DETERMINATION BY ADMINISTRATOR.—In
the case of any domestic relations order received by a plan— "(i) the plan administrator shall promptly notify the participant and any other a l t e r n ^ e payee of the receipt of such order and the plan's procedures for determining the qualified status of domestic relations orders, and "(ii) within a reasonable period after receipt of such order, the plan administrator shall determine whether such order is a qualified domestic relations order and notify the participant and each alternate payee of such determination.
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"(B) PLAN TO ESTABLISH REASONABLE PROCEDURES.—Each
plan shall establish reasonable procedures to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders. "(7) PROCEDURES FOR PERIOD DURING WHICH DETERMINATION IS BEING MADE.—
"(A) IN GENERAL.—During any period in which the issue of whether a domestic relations order is a qualified domestic relations order is being determined (by the plan administrator, by a court of competent jurisdiction, or otherwise), the plan administrator shall segregate in a separate account in the plan or in an escrow account the amounts which would have been payable to the alternate payee during such period if the order had been determined to be a qualified domestic relations order. "(B) PAYMENT TO ALTERNATE PAYEE IF ORDER DETERMINED TO BE QUALIFIED DOMESTIC RELATIONS ORDER,—If within 18
months the order (or modification thereof) is determined to be a qualified domestic relations order, the plan administrator shall pay the segregated amounts (plus any interest thereon) to the person or persons entitled thereto. "(C) PAYMENT TO PLAN PARTICIPANT IN CERTAIN CASES.—If
within 18 months— "(i) it is determined that the order is not a qualified domestic relations order, or "(ii) the issue as to whether such order is a qualified domestic relations order is not resolved, then the plan administrator shall pay the segregated amounts (plus any interest thereon) to the person or persons who would have been entitled to such amounts if there had been no order.
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