domestic relations order
Defined in 2 places across 2 titles of the United States Code.
the term “domestic relations order” means any judgment, decree, or order (including approval of a property settlement agreement) which—
(I) relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a participant, and
(II) is made pursuant to a State domestic relations law (including a community property law).
Same definition in 2 sections
- 1994–202226 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
- 1994–202229 U.S.C. § 1056Labor · Form and payment of benefits · in this section
The term “domestic relations order” means any judgment, decree, or order (including approval of a property settlement agreement) which—
(i) relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a participant, and
(ii) is made pursuant to a State or Tribal domestic relations law (including a community property law).
Same definition in 2 sections
- 2023–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
- 2023–present29 U.S.C. § 1056Labor · Form and payment of benefits · in this section
the term "domestic relations order" means any judgment, decree, or order (including approval of a property settlement agreement) which—
(I) relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a participant, and
(II) is made pursuant to a State or Tribal domestic relations law (including a community property law).
For purposes of clause (ii)(II), the term "Tribal" with respect to a domestic relations law means such a law which is issued by or under the laws of an Indian tribal government (as defined in section 7701(a)(40) of title 26), a subdivision of such an Indian tribal government, or an agency or instrumentality of either.
Source
- 2022–202329 U.S.C. § 1056Labor · Form and payment of benefits · in this section
The term "domestic relations order" means any judgment, decree, or order (including approval of a property settlement agreement) which—
(i) relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a participant, and
(ii) is made pursuant to a State or Tribal domestic relations law (including a community property law).
For purposes of clause (ii), the term "Tribal" with respect to a domestic relations law means such a law which is issued by or under the laws of an Indian tribal government, a subdivision of such an Indian tribal government, or an agency or instrumentality of either.
Source
- 2022–202526 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part