NISSENBAUM’S STANDARD SET OF
SUMMARIES OF LAW - DIVORCE
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9.1 If one spouse is to receive an interest in the other spouse's pension, it is preferable, if possible, to make the assignment in cash or by a tax free roll over, rather than with a Domestic Relations Order, so as to permit the parties to go forward in life unentangled with each other. Dewan v. Dewan, 399 Mass. 754, 757 (1987).
9.2 If a cash assignment is not possible,then the recipient spouses's interest must be protected from the assigning spouse and his or her creditors by use of a QDRO. Peterson v. Peterson, 30 Mass. App. Ct. 932. 932 (1990).