The Complete QDRO Handbook by Carrad
The book The Complete QDRO, by David Carrad, offers the following checklist to assure a QDRO is properly drawn:
___ 1. Order contains names, addresses, and social security numbers of Participant and
all Alternate Payees.
___ 2. Order identifies state domestic relations law section involved and specifies
whether it is for property division, alimony, or child support.
___ 3. Order identifies Alternate Payee’s relationship to Participant as spouse, former
spouse, child or other dependent.
___ 4. Order states date of marriage and date of divorce, or date of birth for child.
___ 5. Order clearly specifies exact name of each plan to which it applies.
___ 6. Order clearly specifies what plan benefits, or what fraction of plan benefits, it is
dividing.
___ 7. For Defined contribution Plans: Order covers vesting, forfeitures, interest, and
Alternate Payee’s control over investments while funds remain in plan.
___ 8. For Defined Benefit Plans: Order clearly follows Shared Interest Approach or
Separate Interest Approach.
___ 9. If Shared Interest Approach is used, Alternate Payee has requested this and
understands that (a) payments cannot begin until Participant retires, and (b) must
end on Participant’s death unless a QJSA has been elected.
___ 10. Order clearly specifies starting and ending dates (for amounts or events) for
receipt of payments by Alternate Payee.
___ 11. Order clearly specifies amount of each payment, or formula for calculating that
amount.
___ 12. Order provides Alternate Payee is to be treated as surviving spouse of Participant
for all of Participant’s plan benefits or Alternate Payee’s share to obtain QPSA.
___ 13. Order provides Alternate Payee is to be treated as a spouse of Participant for
purpose of obtaining QJSA for all of Participant’s plan benefits or Alternate
Payee’s share.
___ 14. Order allows for recomputation of Participant’s benefit if Alternate Payee does
not collect entire share or ceases to be eligible to collect share (optional).
___ 15. Order appoints Representative (optional).
___ 16. Order directs Participant not to interfere with Alternate Payee’s rights.
___ 17. Order contains appropriate PBGC takeover clause (Defined Benefit Plan only).
___ 18. Order specifies intended tax effect.
___ 19. Order contains appropriate reservation of jurisdiction clause allowing trial court
to modify as needed during qualification and afterward.
___ 20. Order clearly specifies what happens if Alternate Payee dies before receiving
any benefits from plan.
___ 21. Order clearly specifies what happens if Participant dies before receiving any
benefits from plan.
___22. Order contains any special features unique to this case (specify):
