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The Retirement Equity Act of 1984 (REA), Pub. L. 98-397,
sec. 204(b), 98 Stat. 1445, added section 414(p), which defines a
QDRO. Section 414(p) provides, in pertinent part, the following:
SEC. 414(p). Qualified Domestic Relations Order
Defined.--For purposes of this subsection and section
401(a)(13)--
(1) In General.--
(A) Qualified Domestic Relations Order.--The
term "qualified domestic relations order" means a
domestic relations order--
(i) which creates or recognizes the
existence of an alternate payee's right to,
or assigns to an alternate payee the right
to, receive all or a portion of the benefits
payable with respect to a participant under a
plan, and
(ii) with respect to which the
requirements of paragraphs (2) and (3) are
met.
(B) Domestic Relations Order.--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).
(2) Order Must Clearly Specify Certain Facts.--A
domestic relations order meets the requirements of this
paragraph only if such order clearly specifies--
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