What is 'Qualified Domestic Relations Order - QDRO '

A type of court order typically found in a divorce agreement that recognizes that the ex-spouse is entitled to receive a predefined portion of the individual's retirement plan. In most cases, the qualified domestic relations order (QDRO) allots 50% of the value of the assets gained from the beginning of the marriage to the time of the divorce to the ex-spouse.

Explaining 'Qualified Domestic Relations Order - QDRO '

When the distribution goes to the ex-spouse, the ex-spouse becomes responsible for any taxes incurred when the money is distributed. However, if the individual does not receive a QDRO and decides to distribute the retirement-plan assets to his or her ex-spouse, the individual will still be responsible for the taxes on the ex-spouse's portion of the money, even though he or she no longer possesses it.

Further Reading

A Primer on the History and Proper Drafting of Qualified Domestic-Relations Orders
heinonline.org [PDF]
… records include a current address for each participant, the plan administrator may not treat the order as failing to qualify … 1989] QUALIFIED DOMESTIC RELATIONS ORDERS … on the date that pay- ments commenced.4 7 The employee still in pay status who was eligible for early …

Small Business Tax Solutions
www.questia.com [PDF]
… records include a current address for each participant, the plan administrator may not treat the order as failing to qualify … 1989] QUALIFIED DOMESTIC RELATIONS ORDERS … on the date that pay- ments commenced.4 7 The employee still in pay status who was eligible for early …

QDROs Demand the Attention of CPAs: Well-Crafted Orders Can Ensure the Equitable Division of Retirement Assets in a Divorce
www.questia.com [PDF]
… records include a current address for each participant, the plan administrator may not treat the order as failing to qualify … 1989] QUALIFIED DOMESTIC RELATIONS ORDERS … on the date that pay- ments commenced.4 7 The employee still in pay status who was eligible for early …

Whose pension is it anyway?
search.proquest.com [PDF]
… records include a current address for each participant, the plan administrator may not treat the order as failing to qualify … 1989] QUALIFIED DOMESTIC RELATIONS ORDERS … on the date that pay- ments commenced.4 7 The employee still in pay status who was eligible for early …

Divorce Settlement Issues
www.questia.com [PDF]
… records include a current address for each participant, the plan administrator may not treat the order as failing to qualify … 1989] QUALIFIED DOMESTIC RELATIONS ORDERS … on the date that pay- ments commenced.4 7 The employee still in pay status who was eligible for early …

Evaluating Valuation Texts
heinonline.org [PDF]
… records include a current address for each participant, the plan administrator may not treat the order as failing to qualify … 1989] QUALIFIED DOMESTIC RELATIONS ORDERS … on the date that pay- ments commenced.4 7 The employee still in pay status who was eligible for early …

No Exclusion for Former Spouse from Assignment of Disability Income
www.questia.com [PDF]
… records include a current address for each participant, the plan administrator may not treat the order as failing to qualify … 1989] QUALIFIED DOMESTIC RELATIONS ORDERS … on the date that pay- ments commenced.4 7 The employee still in pay status who was eligible for early …