Page:United States Statutes at Large Volume 98 Part 2.djvu/285

 PUBLIC LAW 98-397—AUG. 23, 1984

98 STAT. 1445

qualified joint or survivor annuity or a qualified preretirement survivor annuity. "(5) CONSULTATION WITH THE SECRETARY OF LABOR.—In prescribing regulations under this section and section 401(a)(ll), the Secretary shall consult with the Secretary of Labor.". (c) CLERICAL AMENDMENT.—The table of sections for subpart B of part I of subchapter D of chapter 1 is amended by adding at the end thereof the following new item:

Ante, p. 1440.

"Sec. 417. Definitions and special rules for purposes of minimum survivor annuity requirements.". SEC. 204. SPECIAL RULES FOR ASSIGNMENTS IN DIVORCE, ETC., PROCEEDINGS. (a) PROHIBITION AGAINST ASSIGNMENT NOT TO APPLY IN DIVORCE,

ETC., PROCEEDINGS.—Paragraph (13) of section 401(a) (relating to assignment of benefits) is amended— (1) by striking out "(13) A trust" and inserting in lieu thereof the following:

26 USC 401.

"(13) ASSIGNMENT AND ALIENATION.—

"(A) IN GENERAL.—A trust", and

(2) by correcting the margin for such subparagraph (A), and (3) by adding at the end thereof the following new subparagraph: "(B) SPECIAL RULES FOR DOMESTIC RELATIONS ORDERS.—

Subparagraph (A) shall apply to the creation, assignment, or recognition of a right to any benefit payable with respect to a participant pursuant to a domestic relations order, except that subparagraph (A) shall not apply if the order is determined to be a qualified domestic relations order.". (b) QUALIFIED DOMESTIC RELATIONS ORDER DEFINED.—Section 414

Ante, p. 875.

is amended by adding at the end thereof the following new 26 USC 414. subsection: "(p) QUALIFIED DOMESTIC RELATIONS ORDER DEFINED.—For purposes of this subsection and section 401(a)(13)— "(1) IN GENERAL.— "(A) QUALIFIED DOMESTIC RELATIONS ORDER.—The

term 'qualified domestic relations order' means a domestic relations order— "(i) which creates or recognizes the existence of an alternate payee's right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan, and "(ii) with respect to which the requirements of paragraphs (2) and (3) are met. "(B) DOMESTIC RELATIONS ORDER.—The term 'domestic relations order' means any judgment, decree, or order (including approval of a property settlement agreement) which— (i) relates to the provision of child support, alimony payments, or marital property rights to a spouse, child, or other dependent of a participant, and "(ii) is made pursuant to a State domestic relations law (including a community property law).

"(2) ORDER MUST CLEARLY SPECIFY CERTAIN FACTS.—A domestic

relations order meets the requirements of this paragraph only if such order clearly specifies—

�