In the past, I have written about the importance of doing regular dependent eligibility audits and litigation over payment of retirement benefits to spouses, ex-spouses and other beneficiaries.
But every once in a while, a case comes to my attention that reminds me that one of the hardest parts of maintaining benefit plans is that they benefit employees and their dependents, and frequently the status of these folks can change. Consequently, keeping track of dependent status is a key component of good plan administration.