Procedures for Identifying a Qualified Domestic Relations Order | Practical Law
A set of procedures that can be adopted by a retirement plan administrator to assist in determining whether a domestic relations order (DRO) dividing retirement benefits is a qualified domestic relations order (QDRO) under the terms of the plan, the Employee Retirement Income Security Act of 1974 (ERISA), and the Internal Revenue Code (Code). This Standard Document has integrated notes with important explanations and drafting tips.