As most family law practitioners are aware, ERISA and the Internal Revenue Code do not permit a participant in a retirement plan to assign or alienate his/her interest in that plan to another person.
http://www.jdsupra.com/legalnews/qualified-domestic-relations-orders-lit-37992/
http://www.jdsupra.com/legalnews/qualified-domestic-relations-orders-lit-37992/
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