### Question
What is the definition of domestic relations order?


### Answer
The definition of **domestic relations order** is as follows in *26 U.S.C. § 414*:

> 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)

#### 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**

