A - A domestic relation order is a judgment, decree or order that creates or recognizes the existence of an "alternate payee’s" right to receive, or assigns to an alternate payee the right to receive, all or a portion of a benefits payable with respect to a participant under a pension plan, and that includes certain information and meets certain other requirements set by Employee Retirement Income Security Act (" ERISA"). QDROs are usually issued pursuant to a divorce and are designed to divide the participant’s account between the participant and his or her ex-spouse.

A - It is the responsibility of the ERISA "plan administrator". The plan administrator is an individual(s) or entity specifically designated in the plan document as the plan administrator.

A - No, in virtually all cases. It is the responsibility of the plan administrator, and remember the recordkeeper is not the plan administrator. The recordkeeper will not make the determination or assume any responsibility in this regard.

A - No, the DOL will not issue opinions on inherently factual matters. Once again, it is the responsibility of the plan administrator.

A - Yes, ERISA requires that a plan sponsor must maintain a written policy and administer the policy fairly among the plan participants.

A- Plan administrators should be aware that if they do not correctly apply the rules distinguishing qualified and non-qualified orders, harsh consequences may result. It can become the responsibility of the plan administrator to retrieve the distribution from the participant’s ex-spouse and return it to the plan participant’s account. If the plan administrator can not recover the funds, the plan administrator will be required to "make whole" the participant’s account.

A - Yes, by having outside counsel review and approve the QDRO, the liability exposure is transferred to counsel.

A - G.M. Morrison is a law firm that provides legal services to business entities, tax-exempt organizations, retirement plan trustees and individuals. The areas of "benefits" in which the Firm concentrates include: (1) retirement plans, (2) health and welfare plans, (3) executive compensation, and (4) "miscellaneous" benefit matters.

A - The fee is $350 per QDRO. This includes additional reviews if information is determined to be missing.

A - Complete the request form on the reverse side and send all required information to G.M. Morrison, P.C. For additional information, assistance in drafting a QDRO Procedure, or if you have any additional questions, please contact:

To: G.M. Morrison, P.C.
Attention: QDRO Services
498 North Kings Highway
Suite 103
Cherry Hill, NJ 08034-1018
Telephone: 856-667-7818

From: Company Name: _________________________________

Plan Contact: _________________________________

Address: _________________________________

_________________________________

_________________________________

Telephone Number: _________________________________

Name of Plan Participant: _________________________________

Name of Alternate Payee: _________________________________

I hereby request that G.M. Morrison, P.C. ("Firm") review and approve the attached Qualified Domestic Relations Order ("QDRO"). In addition, I have included a copy of our current QDRO Procedure for the plan in question. I have enclosed a check payable to "G.M. Morrison, P.C." in the amount of $350. I understand that by paying this fee the Firm will review the QDRO until all required information is included in the order. Upon approval by the Firm, the Firm will issue a statement to the plan administrator confirming that the QDRO meets all guideline set forth by the Department of Labor and the Employee Retirement Income Security Act ("ERISA").

As an additional service, the Firm can draft a QDRO procedure for the plan in question for a fee of $150.