Qualified Domestic Relations Orders

摘要

This document reopens and extends the comment period regarding a request for information by the Department of Labor (the Department) to assist it in assessing the need for a regulation clarifying certain statutory requirements set forth in title I of the Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (the Code) with regard to qualified domestic relations orders (QDROs). The request for information was published in the Federal Register on October 21, 1993 (58 FR 54444). The Department has received a number of requests from members of the public for additional time to prepare comments.