GALLEON GROUP

Qualified Domestic Relations Orders ("QDROs") are unique since they are governed by three distinct bodies of law: ERISA, The Internal Revenue Code ("IRC" or the "Code"), and state law. ERISA provides the procedural rules. The IRC provides tax implications. State law provides the substance of the award. State law is the most significant governing body of law since it determines how and what benefits are assigned to an alternate payee. All three governing bodies of law should be considered together when addressing any QDRO related issue... The Knowledge Base is designed to provide you with answers to frequently asked questions and procedures 24/7. The Knowledge Base used in conjunction with the QDRO Help-Desk will allow you to stay up to date and informed about your QDRO matter.