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Document summary:
State and federal courts have concurrent jurisdiction to decide whether a state courts order assigning retirement benefits to the nonemployee spouse is a qualified domestic relations order (QDRO); an order does not qualify as a QDRO if it requires the retirement plan to pay the nonemployee spouse a portion of the employee spouse's early retirement benefits without any actuarial reduction, where the employee spouse is eligible for such unreduced benefits upon early retirement but has not yet retired
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