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A qualified domestic relations order (or QDRO, pronounced "cue-dro" or "qua-dro"), is a judicial order in the United States, entered as part of a property division in a divorce or legal separation, that splits a retirement plan or pension plan by recognizing joint marital ownership interests in the plan, specifically the former spouse's interest in that spouse's share of the asset. A QDRO's recognition of spousal ownership interest in a plan participant's (employee's) pension plan awards a portion of the plan participant's benefit to an alternate payee. An alternate payee must be a spouse, former spouse, child or other dependent of the plan participant. QDROs apply only to employee benefit or pension plans subject to the Employee Retirement Income Security Act (ERISA), the American federal law governing private sector pensions. Comparable types of orders divide military retirement pay and Federal civil service retirement plans, and for State, county and municipal retirement plans in most States. A QDRO may provide for marital or community property division between the plan participant and the alternate payee, or for the payment of alimony or child support to the alternate payee. QDROs must first be issued by a State-level domestic relations court, and are then reviewed by plan administrators for compliance with the terms of the plan and with ERISA or other applicable law. The QDRO may be a separate document or it may be part of a divorce decree, and is valid as long as it meets the standards for a ''qualified'' domestic relations order under ERISA and meets the standards of the plan to which it applies. Courts have jurisdiction to declare a QDRO "qualified" as comporting with federal law, but pension plan administrators must determine whether a QDRO meets the requirements of a specific pension plan. ==Definition== A Qualified Domestic Relations Order is a domestic relations order 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 qualified Plan (i.e. employer sponsored).〔(26 U.S. Code §414(p) )(1)(A)〕 A domestic relations order is qualified by a plan administrator upon the plan administrator's determination that the order meets the plan's rules for segregation. Such orders do not relate to Plans ''not'' covered by ERISA. A domestic relations order is any judgment, decree, or order (including approval of a property settlement agreement) which (1) 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 (2)is made pursuant to a State domestic relations law (including a community property law).〔26 U.S. Code §414(p)(1)(B)〕 An alternate payee must meet ERISA's definition of an alternate payee - any spouse, former spouse, child or other dependent of a plan participant who is recognized by a domestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant.〔26 U.S. Code §414(p)(8)〕 Most States will allow QDROs to be entered to collect both past due and future child support payments. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Qualified domestic relations order」の詳細全文を読む スポンサード リンク
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