How Divorce Affects your IRAs and Employer-provided Retirement Plans
What is a QDRO? It is a decree, judgment or court order that relates to benefits paid to your child, spouse, former spouse or dependent. To be considered a QDRO, a document must meet specific requirements. Failure to meet these requirements can result in unintended tax consequences. See IRS Publications 504 and 575 for more information about QDROs.
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