Md. Code Regs. 22.01.03.10
Current through Register Vol. 51, No. 22, November 1, 2024
Section 22.01.03.10 - Compliance with 26 U.S.C. Section414(p) for Eligible Domestic Relations OrdersA. An eligible domestic relations order does not include a qualified domestic relations order as defined in the Employees' Retirement Income Security Act of 1974, and the Internal Revenue Code of 1986.B. Nothing in §A of this regulation modifies the definition of eligible domestic relations order or the requirements of Regulation .03B of this chapter.C. For the limited purpose of minimum distributions, taxation, and rollovers, benefits payable pursuant to an eligible domestic relations order shall be subject to and shall comply with 26 U.S.C. § 414(p).Md. Code Regs. 22.01.03.10
Regulation .10 adopted effective March 23, 2009 (36:6 Md. R. 492)