qualified domestic relations order
qualified domestic-relations order. A state-court order or judgment that relates to alimony, child support, or some other state domestic-relations matter and that (1) recognizes or provides for an alternate payee’s right to receive all or part of any benefits due a participant under a pension, profit-sharing, or other retirement benefit plan, (2) otherwise satisfies § 414 of the Internal Revenue Code, and (3) is exempt from the ERISA rule prohibiting the assignment of plan benefits. • Among other things, the QDRO must set out certain facts, including the name and last-known mailing address of the plan participant and alternate payee, the amount or percentage of benefits going to the alternate payee, and the number of payments to which the plan applies. The benefits provided under a QDRO are treated as income to the actual recipient. IRC (26 USCA)§ 414(p)(1)(A); 29 USCA § 1056(d)(3)(D)(i). — Abbr. QDRO. [Cases: Divorce 252.3(4); Internal Revenue 3587; Pensions 133. C.J.S. Divorce §§ 553–559, 564; Internal Revenue § 313; Pensions and Retirement Plans and Benefits §§ 72, 88.]
