A Qualified Domestic Relations Order (“QDRO”) is part of federal law that allows a domestic relations order in state court to transfer ERISA accounts, such as 401(k)s, from the spouse who is the “participant” in the plan to the other spouse without triggering a tax event.
Typically, a QDRO is done in the context of a divorce of the spouses. However, there is nothing that limits a QDRO to the divorce context.
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