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What is a Qualified Domestic Relations Order?
A “qualified domestic relations order” (QDRO) is:

  • A domestic relations order
  • That creates or recognizes the existence of an “alternate payee’s” right to receive, or assigns to an alternate payee the right to receive, all or a portion of the benefits payable with respect to a participant under a retirement plan, and
  • That includes certain information and meets certain other requirements.
Reference: [ERISA § 206(d)(3)(B)(i); IRC § 414(p)(1)(A)]

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Unlimited revisions until the QDRO is accepted by the Plan Administrator and the court