TAYLOR v. TAYLOR

No. 88-819.

44 Ohio St. 3d 61 (1989)

TAYLOR, APPELLANT, v. TAYLOR, APPELLEE.

Supreme Court of Ohio.

Decided July 5, 1989.


Attorney(s) appearing for the Case

Duane F. Lantz, for appellant.

Windell F. Fisher and Judith R. Maxwell, for appellee.


WRIGHT, J.

The issue here concerns whether the attachment order issued by the trial court in this case is a "qualified domestic relations order" as defined in ERISA Section 1056(d) (3)(B). We hold that R.C. 3113.21 (D)(4) (now renumbered [4][a]) authorizes a domestic relations court to issue a "qualified domestic relations order" ("QDRO") attaching pension plans qualifying under ERISA.

Private pension plans qualifying under ERISA are subject to numerous restrictions...

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