Taylor v. Taylor

The issue here concerns whether the attachment order issued by the trial court in this case is a “qualified domestic relations order” as defined in ERISA Section 1056(d) (3)(B). We hold that R.C. 3113.21 (D)(4) (now renumbered [4][a]) authorizes a domestic relations court to issue a “qualified domestic relations order” (“QDRO”) attaching pension plans qualifying under ERISA.

Private pension plans qualifying under ERISA are subject to numerous restrictions, the most significant of which is that the benefits provided in such plans may not be assigned or alienated. ERISA Section 1056(d)(1).…