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See also SDCL 3-12-115. The IRC and ERISA make exceptions for QDROs however. See 26 USC 401 a 13 A and B SDCL 3-12-115. The IRC 26 USC 401 a 13 and ERISA require that a qualified plan s benefits be unassignable and free from legal process. What makes an order into a QDRO IRC 414 p A QDRO recognizes an alternate payee and establishes the alternate payee s right to all or a portion of the participant s plan benefits. Formula for division of lifetime benefits see Hautala v. Hautala 417 N.W.2d...
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