QDRO Administration Process Map

Summary

This process map provides an overview of the key stages of the administration of a qualified domestic relations order (QDRO) from receipt and evaluation of a domestic relations order to the ultimate distribution of the participant's accrued benefit in the plan pursuant to the terms of one or more governing QDRO(s). Statutory rules are set forth at ERISA § 206(d)(3) (29 U.S.C. § 1056(d)(3)) and I.R.C. § 414(p). Department of Labor (DOL) enabling regulations clarifying these rules are found at 29 C.F.R. § 2530.206.