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May a QDRO be part of the divorce decree or property settlement?
Yes. There is nothing in ERISA or the Code that requires that a QDRO (that is, the provisions that create or recognize an alternate payee’s interest in a participant’s retirement benefits) be issued as a separate judgment, decree, or order. Accordingly, a QDRO may be included as part of a divorce decree or court-approved property settlement, or issued as a separate order, without affecting its “qualified” status. The order must satisfy the requirements described above to be a QDRO.

Reference: [See generally ERISA § 206(d)(3)(B); IRC § 414(p)(1)]

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