<P> An alternate payee must meet ERISA's definition of an alternate payee - any spouse, former spouse, child or other dependent of a plan participant who is recognized by a domestic relations order as having a right to receive all, or a portion of, the benefits payable under a plan with respect to such participant . Most States will allow QDROs to be entered to collect both past due and future child support payments . </P> <P> Examples of retirement plans NOT covered by ERISA include military retirement pay (covered by the Uniformed Services Former Spouses' Protection Act), State and Municipal retirement plans, Federal Retirement Plans (the Civil Service Retirement System (CSRS), Federal Employees Retirement System (FERS) and Thrift Savings Plan (TSP)), Individual Retirement Accounts (IRAs) (SEP - IRA, SIMPLE IRA and Keogh Plan), and most deferred compensation plans . However, a QDRO can be used to divide an IRA because it is a "divorce or separation instrument described in subsection (A) of section 71 (b) (2)" under IRC section 408 (d) (6). </P> <P> There are several methods of determining of each party's share of the plan benefit . One of the relevant factors is whether or not the participant was already enrolled in the Plan prior to the marriage . If plan participation post-dates the date of the marriage, each party's share is (usually) 50% * of the participant's benefit value as of the date of the commencement of the divorce action, execution of a stipulation of settlement agreeing to the distribution, separation, or entry of the divorce judgment (whichever date is earliest or agreed upon by the parties to the divorce). </P> <P> If plan participation pre-dates the marriage, some States use the Majauskas, or coverture formula . A distributive ratio is established by dividing the duration of plan participation (in months) by the duration of the marriage (in months). Using such a formula, the alternate payee's share is therefore proportionate to the length of the marriage while the plan participant was covered by the plan, and may be subject to negotiation and set - offs from distribution of other marital property . The remaining fraction of the plan benefit accrues to the plan participant . </P>

Where do i get a qualified domestic relations order