Description

This session will cover the anti-assignment rules of the Code and ERISA. The session will also address the various exceptions to the anti-assignment rules, including qualified domestic relations orders; loans; assignments; tax levies; embezzlement; slayer statutes; qualified waivers; bankruptcy; and penalties.

• Identify Plan Administrator responsibilities under anti-assignment rules.
• Identify common QDRO pitfalls.
• Identify common loan strategies, including bridge loans.
• Identify uses of qualified waivers and challenges with assignments.

Speaker(s):

• Mark Gushkin, JD, Shareholder, Littler Mendelson, P.C.
• Melissa B. Kurtzman, JD, LL.M. (Taxation), Shareholder, Littler Mendelson, P.C.