In Re Marriage of Marshall

In a postdissolution proceeding, respondent John A. Marshall, Jr. (husband) was ordered to pay appellant Suzanne F. Marshall (wife) $34,966.43 as reimbursement for federal taxes and related costs incurred when she was assessed for a tax liability husband assumed under the dissolution judgment but failed to satisfy. In an effort to enforce the order, wife tried to garnish husband’s retirement benefits payable under a pension plan confirmed as his separate property and governed by the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. § 1001 et seq.) (ERISA) which generally forbids garnishment. The trial court refused to issue a qualified domestic relations order (§ 1056(d)(3)(A), (B)) (QDRO, commonly called a “quadro”), which is an exception to ERISA’s garnishment proscription. Wife appealed, We hold that the enforcement of a collateral, contingent tax liability in a dissolution judgment does not relate to the provision of marital property rights within the meaning of a QDRO and is insufficient grounds to defeat ERISA’s general garnishment proscription. The court’s order denying issuance of a QDRO is affirmed.

Facts

The parties were divorced on June 29, 1988,…