domestic relations order

(B)The term “domestic relations order” means any judgment, decree, or order (including approval of a property settlement agreement) which— (i)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 (ii)is made pursuant to a State domestic relations law (including a community property law).

Source

26 USC § 414(p)(1)(B)


Scoping language

None: Default is title Scope
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