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.