The DOL recently issued a final rule providing guidance on the timing and ordering of domestic relations orders (DROs) under the Employee Retirement Income Security Act of 1974 (ERISA). As in an earlier interim final rule issued in March 2007, the final rule clarifies that a plan administrator may not disqualify a DRO solely because it was issued after, or revises, a prior DRO or qualified domestic relations order (QDRO), or solely because of the timing of the order. For example, a DRO will not fail to be a QDRO solely because it was issued after the death of the participant, after the parties divorce, or after the participant’s annuity starting date. All orders must, however, satisfy all the other requirements applicable to QDROs under ERISA. The final rule provides several examples illustrating application of these principles and emphasizes that the examples do not represent the only circumstances under which the rules apply. (29 CFR 2530)