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Non-employee Spouse Waivers of ERISA Plan Benefits Not Reliable

By Thomas R. White

In an aging population, accumulations in employee retirement plans assume greater and greater importance. Nowhere is this more true than in divorce, when, for many couples, retirement savings represent the most significant part of their savings. This fact is reflected in divorce practice by the number of firms that specialize in valuing accounts in employee benefit plans subject to the Employee Retirement Income Security Act (ERISA) and in drafting domestic relations orders for recognition as “qualified domestic relations orders” (QDROs). For divorcing couples who receive professional advice on this question, the division of retirement savings may seem straight forward, but for some who may not have the benefit of such advice, this can prove to be difficult, even when the parties have reached agreement on how the funds should be divided.

Pension Funds

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