A Qualified Domestic Relations Order (QDRO) is a judicial order in the United States that is entered as part of a property division in a divorce or legal separation, which splits a retirement plan or pension plan by recognizing the existence of an alternate payees 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 qualified plan (i.e. employer-sponsored) ). Here are some key points to know about QDROs:

• A QDRO must first be issued by a State-level domestic relations court, and is then reviewed by plan administrators for compliance with the terms of the plan and with ERISA or other applicable law.
• The QDRO may be a separate document or it may be part of a divorce decree, and is valid as long as it meets the standards for a qualified domestic relations order under ERISA and meets the standards of the plan to which it applies.
• A domestic relations order is qualified by a plan administrator upon the plan administrators determination that the order meets the plans rules for segregation.
• Such orders do not relate to plans not covered by ERISA.
• A domestic relations order is any judgment, decree, or order (including approval of a property settlement agreement) which (1) relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a participant, and (2) is made pursuant to a State.
• A QDRO is a court order used to divide specific types of retirement plans, including qualified and 403(b) plans.
• A QDRO must comply with the Employee Retirement Income Security Act (ERISA) and the domestic relations laws within the state that has jurisdiction.
• A QDRO is a legal order subsequent to a divorce or legal separation that splits and changes ownership of a retirement plan to give the divorced spouse his or her share of the asset).
• Both the divorce decree/child support order and QDRO must be signed and dated by a judge, and the certified copy of the QDRO must be the actual copy stamped and certified by the county clerk (not a photocopy) ).

In summary, a QDRO is a legal document that recognizes the right of an alternate payee to receive all or a portion of the benefits payable with respect to a participant under a qualified plan, and it must meet certain requirements to be recognized as a qualified domestic relations order.