qualified domestic relations order
Defined in 2 places across 2 titles of the United States Code.
The term “qualified domestic relations order” means a domestic relations order—
(i) which creates or recognizes the existence of an alternate payee's right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan, and
(ii) with respect to which the requirements of paragraphs (2) and (3) are met.
Source
- 1994–present26 U.S.C. § 414Internal Revenue Code · Definitions and special rules · for purposes of this part
the term “qualified domestic relations order” means a domestic relations order—
(I) which creates or recognizes the existence of an alternate payee's right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan, and
(II) with respect to which the requirements of subparagraphs (C) and (D) are met, and
Source
- 1994–present29 U.S.C. § 1056Labor · Form and payment of benefits · in this section