qualified order

(2)For purposes of this section, the term “qualified order” means a final order, judgment, or decree which— (A)finds that the transfer described in paragraph (1)— (i)does not contravene any Federal or State statute or the order of any court or responsible administrative authority, and (ii)is in the best interest of the payee, taking into account the welfare and support of the payee’s dependents, and (B)is issued— (i)under the authority of an applicable State statute by an applicable State court, or (ii)by the responsible administrative authority (if any) which has exclusive jurisdiction over the underlying action or proceeding which was resolved by means of the structured settlement.

Source

26 USC § 5891(b)(2)


Scoping language

For purposes of this section
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