alternate payee

(8) Alternate payee defined The term “alternate payee” means any spouse, former spouse, child or other dependent of a participant who is recognized by a domestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant.

Source

26 USC § 414(p)(8)


Scoping language

None identified. Default scope is assumed to be the entire title.
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