A Qualified Domestic Relations Order (QDRO) is a court-approved order that assigns all or a portion of a plan participant's tax qualified retirement plan benefits to a spouse, former spouse, child or other dependent.  A QDRO is permitted for three reasons:  to divide marital assets in a divorce or separation, to pay alimony, or to provide child support.  The Employee Retirement Income Security Act (ERISA) and the Internal Revenue Code (IRC) specify information that must be included in a QDRO.

At Conrad Siegel Actuaries, we are experienced in assisting legal counsel in the preparation of a QDRO to ensure that the Domestic Relations Order meets the requirements of ERISA, the IRC and any additional requirements outlined in the plan's QDRO rules and regulations, and thus will be qualified.