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WALLACE v. WILDENSEE

No. 22-1257.

990 N.W.2d 637 (2023)

Mary Kathryn C. WALLACE, Appellant, v. Kristin W. WILDENSEE and Mary Kathryn C. Wallace as Executors of the Estate of Douglas Ayer Wallace, Appellees.

Supreme Court of Iowa.

Filed May 5, 2023.

Attorney(s) appearing for the Case

Constance Peschang Stannard of Johnston, Stannard, Klesner, Burbidge & Fitzgerald, PLC, Iowa City, for appellant.

Hilary Strayer of Strayer Law Office, Iowa City, for appellees.

Sally Frank , Des Moines, for amicus curiae Drake Legal Clinic.

Christensen, C.J., delivered the opinion of the court, in which all justices joined.

Mary Kathryn Wallace seeks to have her late husband's 401(k) profit-sharing plan transferred into her name although there is no corresponding domestic relations order. The plan at issue is governed by the Employee Retirement Income Security Act of 1974 (ERISA). To complete the transfer, ERISA requires the parties to obtain...

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