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   QDROs - Division of Pensions FAQ #3


3. Must a Domestic Relations Order be issued by a state court?
A domestic relations order may be issued by any state agency or instrumentality with the authority to
issue judgments, decrees, or orders, or to approve property settlement agreements, pursuant to state
domestic relations law (including
community property law).

Reference: ERISA § 206(d)(3)(B)(ii); IRC § 414(p)(1)(B); Advisory Opinion 2001-06A.

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