I
105TH CONGRESS
1ST SESSION
H. R. 1142
To amend title I of the Employee Retirement Income Security Act of 1974
and the Internal Revenue Code of 1986 to permit the creation or assign-
ment of rights to employee pension benefits if necessary to satisfy a
judgment against a plan participant or beneficiary for physicially, sexu-
ally, or emotionally abusing a child.
IN THE HOUSE OF REPRESENTATIVES
MARCH 20, 1997
Mrs. MALONEY of New York (for herself, Mr. RAMSTAD, Ms. NORTON, and
Mr. SMITH of New Jersey) introduced the following bill; which was re-
ferred to the Committee on Education and the Workforce, and in addition
to the Committee on Ways and Means, for a period to be subsequently
determined by the Speaker, in each case for consideration of such provi-
sions as fall within the jurisdiction of the committee concerned
A BILL
To amend title I of the Employee Retirement Income Secu-
rity Act of 1974 and the Internal Revenue Code of
1986 to permit the creation or assignment of rights
to employee pension benefits if necessary to satisfy a
judgment against a plan participant or beneficiary for
physicially, sexually, or emotionally abusing a child.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘ERISA Child Abuse
Accountability Act of 1997’’.
SEC. 2. AMENDMENTS TO TITLE I OF THE EMPLOYEE RE-
TIREMENT INCOME SECURITY ACT OF 1974.
(a) CREATION OR ASSIGNMENT OF RIGHTS TO BENE-
FITS UNDER QUALIFIED CHILD ABUSE ORDERS.—Sec-
tion 206(d)(3)(A) of the Employee Retirement Income Se-
curity Act of 1974 (29 U.S.C. 1056(d)(3)(A)) is amend-
ed—
(1) by inserting ‘‘or a child abuse order’’ after
‘‘a domestic relations order’’;
(2) by inserting ‘‘or a qualified child abuse
order’’ after ‘‘a qualified domestic relations order’’;
and
(3) by inserting ‘‘or any qualified child abuse
order’’ after ‘‘any qualified domestic relations
order’’.
(b) QUALIFIED CHILD ABUSE ORDERS.—Section
206(d)(3)(B) of such Act (29 U.S.C. 1056(d)(3)(B)) is
amended—
(1) in clause (i), by striking ‘‘the term’’ and in-
serting ‘‘The term’’, and by striking ‘‘, and’’ at the
end and inserting a period;
(2) in clause (ii), by striking ‘‘the term’’ and in-
serting ‘‘The term’’; and
(3) by adding at the end the following new
clauses:
‘‘(iii) The term ‘qualified child abuse order’
means a child abuse order—
‘‘(I) which creates or recognizes the
existence of an alternate payee’s right to,
or assigns to an alternate payee the right
to, receive all or a portion of the benefits
payable with respect to a participant under
a plan, and
‘‘(II) with respect to which the re-
quirements of subparagraphs (C) and (D)
are met.
‘‘(iv) The term ‘child abuse order’ means
any court order or other similar process for the
enforcement of a judgment rendered against a
participant or beneficiary under a plan for
physically, sexually, or emotionally abusing a
child. For purposes of this clause—
‘‘(I) The term ‘judgment rendered for
physically, sexually, or emotionally abusing
a child’ means any legal claim perfected
through a final enforceable judgment,
which claim is based in whole or in part
upon the physical, sexual, or emotional
abuse of a child, whether or not that abuse
is accompanied by other actionable wrong-
doing, such as sexual exploitation or gross
negligence.
‘‘(II) The term ‘child’ means an indi-
vidual under 18 years of age.’’.
(c) 
EXEMPTION
FROM
PREEMPTION.—Section
514(b)(7) of such Act (29 U.S.C. 1144(b)(7)) is amended
by inserting ‘‘or qualified child abuse orders (within the
meaning of section 206(d)(3)(B)(iii))’’ before the period.
(d) CONFORMING AMENDMENTS.—Section 206(d)(3)
of such Act (29 U.S.C. 1056(d)(3)) is amended—
(1) in subparagraph (C), by inserting ‘‘or child
abuse order’’ after ‘‘A domestic relations order’’;
(2) in subparagraph (D), by inserting ‘‘or child
abuse order’’ after ‘‘A domestic relations order’’;
(3) in subparagraph (E)(i), by inserting ‘‘or
child abuse order’’ after ‘‘A domestic relations
order’’;
(4) in subparagraph (G)(i), by inserting ‘‘or
child abuse order’’ after ‘‘any domestic relations
order’’, by inserting ‘‘or child abuse orders’’ in sub-
clause (I) after ‘‘domestic relations orders’’, and by
inserting ‘‘or a qualified child abuse order’’ in sub-
clause (II) after ‘‘a qualified domestic relations
order’’;
(5) in subparagraph (G)(ii), by inserting ‘‘and
child abuse orders’’ after ‘‘domestic relations or-
ders’’, by inserting ‘‘or child abuse order’’ after ‘‘do-
mestic relations order’’ each place it appears in sub-
clauses (II) and (III);
(6) in subparagraph (H)(i), by inserting ‘‘or
whether a child abuse order is a qualified child
abuse order’’ after ‘‘whether a domestic relations
order is a qualified domestic relations order’’, and by
inserting ‘‘or a qualified child abuse order’’ after ‘‘to
be a qualified domestic relations order’’;
(7) in subparagraph (H)(ii), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘a qualified do-
mestic relations order’’;
(8) in subparagraph (H)(iii), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘a qualified do-
mestic relations order’’ each place it appears in sub-
clauses (I) and (II);
(9) in subparagraph (H)(iv), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘a qualified do-
mestic relations order’’;
(10) in subparagraph (H)(v), by inserting ‘‘or
child abuse order’’ after ‘‘the domestic relations
order’’;
(11) in subparagraph (I)(i), by inserting ‘‘or
child abuse order’’ after ‘‘a domestic relations
order’’, and by inserting ‘‘or qualified child abuse
order’’ after ‘‘a qualified domestic relations order’’;
(12) in subparagraph (J), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘a qualified do-
mestic relations order’’;
(13) in subparagraph (K), by inserting ‘‘or
child abuse order’’ after ‘‘a domestic relations
order’’; and
(14) in subparagraph (M), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘a qualified do-
mestic relations order’’.
SEC. 3. AMENDMENTS TO THE INTERNAL REVENUE CODE
OF 1986.
(a) CREATION OR ASSIGNMENT OF RIGHTS TO BENE-
FITS UNDER QUALIFIED CHILD ABUSE ORDERS.—Sub-
paragraph (B) of section 401(a)(13) of the Internal Reve-
nue Code of 1986 (relating to assignment of benefits) is
amended—
(1) by inserting ‘‘OR CHILD ABUSE ORDERS’’
after ‘‘DOMESTIC
RELATIONS
ORDERS’’ in the
heading;
(2) by inserting ‘‘or a child abuse order’’ after
‘‘a domestic relations order’’; and
(3) by inserting ‘‘or a qualified child abuse
order’’ after ‘‘a qualified domestic relations order’’.
(b) QUALIFIED CHILD ABUSE ORDERS.—Paragraph
(1) of section 414(p) of such Code (defining qualified do-
mestic relations order) is amended—
(1) in the heading, by inserting ‘‘AND QUALI-
FIED CHILD ABUSE ORDER’’ after ‘‘ORDER’’; and
(2) by adding at the end the following new sub-
paragraphs:
‘‘(C) QUALIFIED CHILD ABUSE ORDER.—
The term ‘qualified child abuse order’ means a
child abuse order—
‘‘(i) which creates or recognizes the
existence of an alternate payee’s right to,
or assigns to an alternate payee the right
to, receive all or a portion of the benefits
payable with respect to a participant under
a plan, and
‘‘(ii) with respect to which the re-
quirements of paragraphs (2) and (3) are
met.
‘‘(D) CHILD ABUSE ORDER.—
‘‘(i) IN
GENERAL.—The term ‘child
abuse order’ means any court order or
other similar process for the enforcement
of a judgment rendered against a partici-
pant or beneficiary under a plan for phys-
ically, sexually, or emotionally abusing a
child.
‘‘(ii) DEFINITIONS.—For purposes of
this subparagraph—
‘‘(I) The term ‘judgment ren-
dered for physically, sexually, or emo-
tionally abusing a child’ means any
legal claim perfected through a final
enforceable judgment, which claim is
based in whole or in part upon the
physical, sexual, or emotional abuse of
a child, whether or not that abuse is
accompanied 
by 
other 
actionable
wrongdoing, such as sexual exploi-
tation or gross negligence.
‘‘(II) The term ‘child’ means an
individual under 18 years of age.’’.
(c) CONFORMING AMENDMENTS.—Subsection (p) of
section 414 of such Code is amended—
(1) in paragraph (2), by inserting ‘‘or child
abuse order’’ after ‘‘A domestic relations order’’;
(2) in paragraph (3), by inserting ‘‘or child
abuse order’’ after ‘‘A domestic relations order’’;
(3) in paragraph (4)(A), by inserting ‘‘or child
abuse order’’ after ‘‘a domestic relations order’’;
(4) in paragraph (6)(A), by inserting ‘‘or child
abuse order’’ after ‘‘any domestic relations order’’,
by inserting ‘‘or child abuse orders’’ in clause (i)
after ‘‘domestic relations orders’’, and by inserting
‘‘or a qualified child abuse order’’ in clause (ii) after
‘‘a qualified domestic relations order’’;
(5) in paragraph (6)(B), by inserting ‘‘and
child abuse orders’’ after ‘‘domestic relations or-
ders’’;
(6) in paragraph (7)(A), by inserting ‘‘or
whether a child abuse order is a qualified child
abuse order’’ after ‘‘whether a domestic relations
order is a qualified domestic relations order’’, and by
inserting ‘‘or a qualified child abuse order’’ after ‘‘to
be a qualified domestic relations order’’;
(7) in paragraph (7)(B), by inserting ‘‘OR
QUALIFIED CHILD SUPPORT ORDER’’ in the heading
after ‘‘QUALIFIED
DOMESTIC
RELATIONS
ORDER’’,
and by inserting ‘‘or a qualified child abuse order’’
after ‘‘a qualified domestic relations order’’;
(8) in paragraph (7)(C), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘a qualified do-
mestic relations order’’ each place it appears in
clauses (i) and (ii);
(9) in paragraph (7)(D), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘a qualified do-
mestic relations order’’;
(10) in paragraph (7)(E), by inserting ‘‘or child
abuse order’’ after ‘‘the domestic relations order’’;
(11) in paragraph (8), by inserting ‘‘or child
abuse order’’ after ‘‘a domestic relations order’’;
(12) in paragraph (9), by inserting ‘‘or a quali-
fied child abuse order’’ after ‘‘a qualified domestic
relations order’’;
(13) in paragraph (10), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘a qualified do-
mestic relations order’’; and
(14) in paragraph (11), by inserting ‘‘or a
qualified child abuse order’’ after ‘‘pursuant to a
qualified domestic relations order’’, and by inserting
‘‘or a child abuse order’’ after ‘‘pursuant to a do-
mestic relations order’’.
(d) TAX TREATMENT OF DISTRIBUTIONS PURSUANT
TO QUALIFIED CHILD ABUSE ORDERS.—
(1) ALTERNATE PAYEE MUST INCLUDE BENE-
FITS IN GROSS INCOME.—Paragraph (1) of section
402(e) of such Code (relating to alternate payee
under qualified domestic relations order treated as
distributee) is amended by inserting ‘‘or a qualified
child abuse order (as defined in section 414(p))’’
after ‘‘a qualified domestic relations order (as de-
fined in section 414(p))’’ each place it appears.
(2) ALLOCATION OF INVESTMENT IN THE CON-
TRACT.—Paragraph (10) of section 72(m) of such
Code (relating to determination of investment in the
contract in the case of qualified domestic relations
orders) is amended—
(A) in the heading, by inserting ‘‘AND
QUALIFIED
CHILD
ABUSE
ORDERS’’ 
after
‘‘QUALIFIED
DOMESTIC
RELATIONS
ORDERS’’;
and
(B) by inserting ‘‘or a qualified child abuse
order (as defined in section 414(p))’’ after ‘‘a
qualified domestic relations order (as defined in
section 414(p))’’.
(3) CLARIFICATION OF ELIGIBILITY OF PARTIC-
IPANT FOR LUMP SUM TREATMENT.—
(A) Subparagraph (H) of section 402(d)(4)
of such Code (relating to balance to credit of
employee not to include amounts payable under
qualified domestic relations order) is amend-
ed—
(i) in the heading, by inserting ‘‘OR
QUALIFIED
CHILD
ABUSE
ORDER’’ after
‘‘QUALIFIED
DOMESTIC
RELATIONS
ORDER’’; and
(ii) by inserting ‘‘or a qualified child
abuse order (within the meaning of section
414(p))’’ after ‘‘a qualified domestic rela-
tions order (within the meaning of section
414(p))’’.
(B) Subparagraph (J) of section 402(d)(4)
of such Code is amended by inserting ‘‘, or
under a qualified child abuse order (within the
meaning of section 414(p)) of the balance to
the credit of an alternate payee,’’ after ‘‘former
spouse of the employee’’.
SEC. 4. EFFECTIVE DATE.
The amendments made by this Act shall take effect
on January 1, 1998, except that, in the case of a child
abuse order entered before such date, the plan adminis-
trator—
(1) shall treat such order as a qualified child
abuse order if such administrator is paying benefits
pursuant to such order on such date, and
(2) may treat any other such order entered be-
fore such date as a qualified child abuse order even
if such order does not meet the requirements of such
amendments.
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