Retirement Asset Distributions Other Than Under a QDRO

Not all transfers of retirement assets and benefits due to divorce are undertaken through a qualified domestic relations order (QDRO). For example, interests in a nonqualified plan or an individual retirement arrangement, like an IRA, would not be provided for under a QDRO. Instead, a divorce or separation instrument would have to provide for any related distributions in such cases.

A divorce or separation instrument may be any of the following:

• a decree of divorce or separate maintenance issued by a court or a written instrument incident to such a decree
• a written separation agreement
• a decree (other than one of divorce or separate maintenance) requiring a spouse to make payments for the support or maintenance of the other spouse