Postmortem QDROs-May benefits be divided after death?
, June 2004
Issues regarding the qualification of postmortem domestic relations orders ("DROs") continue to exist as a unified approach among the United States Circuit Courts of Appeals has yet to be made clear to benefit law practitioners.
New rules for 204(h) notices
, October 2003
The Internal Revenue Service's final regulations for 204(h) notices, as such notices were amended by EGTRRA, are examples of subtle changes made to an ERISA rule in reaction to a much more controversial phenomenon, viz., the conversion of traditional defined benefit plans to cash balance plans.
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