"QDRO" Administration

A QDRO is a domestic relations order that creates or recognizes the existence of an alternate payee's (typically, an ex-spouse or dependent) right to, 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 retirement plan. The order must be a judgment, decree or other order (including the approval of a property settlement) that is made pursuant to a state domestic relations law and relates to the provision of child support, alimony payments or marital property rights for the benefit of a spouse, former spouse, child or other dependent of a participant. 

The QDRO requirements apply to all tax-qualified pension, profit-sharing and stock bonus plans, including defined benefit pension plans, 401(k) and stock ownership plans. The QDRO requirements do not apply to benefit plans such as individual retirement accounts, group health plan benefits and many other types of fringe-benefit plans. The QDRO provisions can be located in IRC Section 414(p) and ERISA Section 206(d).

1. www.benefitslink.com ( subQDROs)
2. www.ebia.com (current developments only)
3. www.qdroprep.com  (developed by an attorney who specializes QDRO administration only)
4. www.thompson.com (contains excerpts from the book Guide to Assigning & Loaning Benefit Plan Money)