QDRO Resource Kit

Summary

This resource kit provides guidance for qualified retirement plan sponsors, administrators, and their advisors regarding the administration of qualified domestic relations orders (QDROs) under the Internal Revenue Code and the Employee Retirement Income Security Act (ERISA). If a state court issues a domestic relations order (DRO) that deals with a participant's interest in a qualified retirement plan, the plan must determine that the order is (or is not) qualified under ERISA and the Internal Revenue Code, and that it can be administered by the plan. The resource kit sets forth Practical Guidance materials in the form of practice notes, templates, and checklists designed to help ensure compliance with the QDRO rules.