QDRO Distributions under Top Heavy Lookback Rules (Posted February 22, 2004) Technical Tip 115: The following question and answer were from the IRS Q&A Session at the 2002 ASPPA Annual Conference: I assume that a QDRO distribution to an alternate payee is considered to be an "in-service" distribution for purposes of new EGTRRA top heavy lookback rules. In other words, a QDRO distribution would continue to be added back for four years in determining the plan’s top heavy ratio. Agree/disagree? Response: We agree. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.