- 8 -
58-59; Seidel v. Commissioner, supra; see also sec. 414(p)(8)
(defining “alternate payee”).
As is relevant here, a domestic relations order is any
judgment, decree, or order that relates to the provision of
alimony payments or marital property rights to a spouse or former
spouse and is made pursuant to a State domestic relations law.
Sec. 414(p)(1)(B). A QDRO is a specific type of domestic
relations order that (1) creates, recognizes, or assigns an
alternate payee’s right to receive all or part of the benefits
payable with respect to a participant under a plan, (2) clearly
specifies certain facts,6 and (3) does not alter the amount of
the benefits under the plan. Sec. 414(p)(1)-(3); Simpson v.
Commissioner, T.C. Memo. 2003-294.
The stipulated order is a domestic relations order because
it relates to petitioner’s provision of marital property rights
to Ms. Reichner and was made pursuant to Georgia State law. It
is a QDRO because it recognizes Ms. Reichner’s right to receive a
portion of petitioner’s retirement plan benefits, clearly
specifies the necessary facts, and states that it shall not be
construed as altering the benefits available under the Delta
plan.
6 Such facts are: (A) The last known mailing address of
each party; (B) the amount of the participant’s benefits to be
paid to the alternate payee; (C) the period to which the order
applies; and (D) the plan to which the order applies. Sec.
414(p)(2)(A)-(D).
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