qualified domestic relations order

(A)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.


26 USC § 414(p)(1)(A)

Scoping language

None: Default is title Scope
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