Division Of Property Procedures For CRS Members

The Cincinnati Retirement System (CRS) is a defined benefit pension plan, established by Chapter 203 of the Cincinnati Municipal Code. As a government retirement plan, the CRS is a qualified plan for tax purposes pursuant to 26 USC § 414(d). Such plans are exempt from ERISA requirements pursuant to 29 USC § 1003(b)(1) and 29 USC § 1002 (32).

Chapter 203 of the Cincinnati Municipal Code does not currently authorize the CRS to accept Qualified Domestic Relations Orders (QDROs), Division of Property Orders (DOPOs), or any other request or court order for the division of the pension benefit asset assigned to CRS members. Accordingly, the CRS cannot pay a member’s ex-spouse any amount from the member’s retirement benefit as property division, even pursuant to a court order. The CRS does make court-ordered spousal and child support payments to CSEA from a member’s benefit when the member has retired from employment and is receiving payments from the CRS.