Law Dictionary
To search for a particular term please use the following search box.
Click on a category to see available terms for that category.
- Banking Law
- Canon Law
- Civil Law
- Civil Rights
- Commercial Law
- Common Law
- Consumer Law
- Contract Law
- Contracts
- Corporate Law
- Courts
- Criminal Law
- Employment Law
- English Law
- Family Law
- Feudal Law
- French Law
- General Practice
- Government
- Health Law
- Immigration Law
- Insurance Law
- Intellectual Property Law
- International Law
- Investment Law
- Latin Terms
- Maritime Law
- Military Law
- Monarchy
- Obsolete
- Real Estate Law
- Roman Law
- Scottish Law
- Spanish Law
- Tax Law
- Torts
- Transportation Law
- Trusts and Estates
- Water Law
Qualified Domestic Relations Order
(Tax Law)
Relates only to pensions. The PBGC reviews a submitted domestic relations order to determine whether the order is qualified before paying benefits to an alternate payee. The benefits of a pension plan participant generally may not be assigned to another person. The law provides an exception for QDROs that relate to child support, alimony payments, or marital property rights of an alternate payee (spouse, former spouse, child, or other dependent of a plan participant). The exception applies only if the domestic relations order meets specific legal requirements that make it qualified.
Source : Internal Revenue Service - United States Department of Treasury
Language : English