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Impact of Same Gender Marriage Rulings on Retirement Plans
Presentor: Derrin Watson Recorded Date: 7/18/2013 Duration: 100 Min.

This program was recorded during a live presentation on July 18, 2013.

The Supreme Court has swept away the Defense of Marriage Act. The effect of this on retirement plans will be enormous, particularly in states that permit same gender marriage. In this special Web seminar, we review what the court said and how it will impact qualified plans, 403(b) plans, and 457 plans.

In addition, we explore plan rules affected by marriage, including QDROs, beneficiary designations, QJSAs, hardship distributions, and spousal consent. These issues include some of the most poorly understood elements of plan administration.

This timely seminar also includes answers to your questions and exploration of some of the open questions in light of the Court’s rulings.

Topics include:

  • Overview of the decisions
  • QDROs
    • What they are
    • Alternate payees
    • How the rulings affect them
    • What it is
    • Plans that are exempt
    • One-year marriage rule
    • Consent requirements
    • How the rulings affect them
    • Correction
  • Beneficiary designations
    • Available options
    • Default beneficiaries
    • How the rulings affect them
  • Hardship distributions
    • Beneficiary hardships
    • How the rulings affect them
  • Rollovers
    • Special options available to spouses
    • How the rulings affect them
  • Required minimum distributions
    • Special options available to surviving spouses
    • How the rulings affect them
  • Questions about retroactive effect

Prerequisites: There are no prerequisites or advance preparation for this program.

Level: Intermediate

Instructional Delivery Method
Group – Internet-Based

Speaker: S. Derrin Watson, J.D., APM
Recipient of ASPPA's 2006 Educator of the Year Award

Objectives: Following this program, an attendee should be able to:

  • Answer client questions about the effect of the Supreme Court ruling on the client’s retirement plan
  • Assist clients in responding to domestic relations orders
  • Advise clients on plan document choices relating to marriage
  • Correctly apply the QJSA and related consent rules

Hardware System Requirements:

  • Windows 95, 98, NT 4.0, 2000, XP, Windows 7
  • Internet Explorer 4.01 or later, Netscape 4.08 or later, and set Internet browser to allow pop-up windows.
  • High-speed Internet connection.
  • Pentium 166+ MHz, 128MB RAM or more.
  • 1023 x 768 or higher display resolution.
  • Soundcard and Speakers.

Software Requirements:

Program related requests, questions, or concerns may be emailed to: