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because section 402(e)(1)(A) treats the alternate payee as the
distributee.
The Retirement Equity Act of 1984 (REA 1984), 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).
Prior to the enactment of the Retirement Equity Act, some courts
had held that State law domestic support orders assigning or
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