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What is the "Evaluation Date" Used for QDRO Purposes?

Jamie, from Bethesda, MD, asks, "What is the "Evaluation Date" that is used in the QDRO's?"

Spencer Olsen from Pension Evaluators® at Troyan Inc.®, answers, "The valuation date for QDRO purposes is the date as of which the funds that are the retirement benefits are to be divided. For example, in a QDRO for a 401(k) plan awarding 50% to the non-employee spouse with a valuation date of September 30, 2011, the plan will lok at the Participant's account balance on September 30, 2011 and multiply the account by 50% to detemine the former spouse's share. The plan administrator will not look at the current account balance at the time of actual division of the account, but will look at the account balance as of the evaluation date. Therefore, such must clearly be defind in the QDRO.

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