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A qualified domestic relations order (QDRO) is a judgment,
decree, or court order (including an approved property settlement
agreement) issued under a domestic relations law that:
- Relates to the rights of someone other than a participant to
receive benefits from a qualified retirement plan (such as
most pension and profit-sharing plans) or a tax-sheltered
annuity,
- Relates to payment of child support, alimony, or marital
property rights to a spouse, former spouse, child, or other
dependent of the participant, and
- Specifies the amount or portion of the participant's
benefits to be paid to the participant's spouse, former
spouse, child, or dependent.
IRS Official Website
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