### Question
How is the "qualified domestic relations order" defined?


### Answer
The term **qualified domestic relations order** is defined in *26 U.S.C. § 414* as follows -

> 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

#### Citation:
  - *26 U.S.C. § 414*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter D-Deferred Compensation, Etc. > PART I-PENSION, PROFIT-SHARING, STOCK BONUS PLANS, ETC. > Subpart B-Special Rules**

