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     QDROs - Division of Pensions FAQ #10


10. May a QDRO provide for payment to the guardian of an alternate payee?
If an alternate payee is a minor or is legally incompetent, the order can require payment to someone
with legal responsibility for the alternate payee (such as a guardian or a party acting in loco parent is
in the case of a child, or a trustee as agent for the alternate payee).

Reference: Staff of the Joint Committee on Taxation, Explanation of Technical Corrections to the Tax
Reform Act of 1984 and Other Recent Tax Legislation, 100th Cong., 1st Sess. (Comm. Print 1987) at
222


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