IRS Advisory Opinion 2011-03A

This document is about an advisory opinion from the U.S. Department of Labor regarding whether a domestic relations order issued by the Navajo Nation Family Court would be considered a "qualified domestic relations order" under ERISA Section 206(d)(3)(B)(ii). The Department concludes that, based on the information provided, the order would not be considered a qualified domestic relations order for ERISA purposes.

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