Pension - QDROs

Qualified Domestic Relations Orders (QDROs)

If you become divorced, your pension may be divided between you and your spouse in some fashion as part of your marital settlement. Dividing your pension with a former spouse requires a special court order called a Qualified Domestic Relations Order (QDRO). It is recommended that you contact the Administrative Office regarding the Plan’s procedures for processing QDROs.

A QDRO is a judgment, decree or order pursuant to state law relating to child support, alimony, or marital property rights directing that all or part of a Participant’s benefit be paid to an “alternate payee.”  A QDRO must meet the requirements of the Retirement Equity Act as set forth in 26 USC §414(p) and 29 USC §1056(d).

The QDRO must be delivered to the Plan before payments can be made to an alternate payee and the Plan will approve the Order if it clearly specifies:

  • The name and mailing addresses of the Participant and each alternate payee covered by the order;
  • The amount or formula for determining the amount payable to each alternate payee;
  • The number of payments or period to which the order applies; and
  • The name of the Plan to which the order applies.

The order cannot require the Plan to:

  • Provide any type or form of benefit not otherwise provided under the Plan;
  • Provide an increased benefit determined on the basis of actuarial equivalence;
  • Pay benefits in conflict with a previously issued QDRO; and
  • Begin payment of benefits before the Participant is eligible for a pension.

You may request a copy of the Plan’s QDRO procedures from the Administrative Office.  It will be provided to you without charge.

Sample QDRO Form