Tax Deferred Solutions cannot provide you with legal advice and refers you to your attorney. However, because drafting a QDRO is a complicated matter, the Department of Labor (“DOL”) has issued model QDRO language that can be used as a guide in preparing or evaluating orders that purport to be QDROs. You can access the sample language at Appendix C of the following link:
While use of the model is not required, the IRS will generally not challenge any distribution that uses the model QDRO format.