Qualified Domestic Relations Order
In order to divide a pension or retirement account in conjunction with your divorce, a Qualified Domestic Relations Order (QDRO) is required. This legal document directs the pension plan or retirement account administrator to divide the pensions according to the terms of the divorce decree in compliance with the company pension plan guidelines and the Employee Retirement Income Security Act (ERISA) section of the Internal Revenue Tax Code. Kristin Kirkner has extensive experience preparing QDROs for a variety of pension plans and retirement accounts, including division of military retirement, federal government pension plans under the CSRS and FERS, state retirement plans, private company defined benefit plans and 401(k) and IRAs.