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Qualified domestic relations order

A judgment, decree, or order by a court that assigns all or a portion of an individual’s company benefits to another person, as in divorce. Under the Retirement Equity Act 1984, qualified domestic relations orders (QDROs) are applicable only to tax-qualified plans, and thus cannot be applied to NQDC plans. This means settlements involving NQDC rest on stipulations in the divorce decree. Usually companies avoid directly paying an ex-spouse instead of the NQDC plan participant.