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         QDROs - Division of Pensions FAQ #1

1. What is a Qualified Domestic Relations Order?
A "qualified domestic relation 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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