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What information must a domestic relations order contain to qualify as a QDRO under ERISA?
QDROs must contain the following information:

  • the name and last known mailing address of the participant and each alternate payee;
    • the name of each plan to which the order applies;
  • the dollar amount or percentage (or the method of determining the amount or percentage) of the benefit to be paid to the alternate payee; and
  • the number of payments or time period to which the order applies.

Reference: [ERISA § 206(d)(3)(C)(i)-(iv); IRC § 414(p)(2)(A)-(D)]

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