Qualified Domestic Relations Orders in Maryland

A Qualified Domestic Relations Order (QDRO) is an order by the court to modify the payee of a pension plan. The court has the power to transfer interests in pensions, retirement plans, profit-sharing, or deferred compensation. A QDRO must be prepared which meets the specific requirements outlined in the Employee Retirement Income Security Act (ERISA). A QDRO is a means for a spouse to claim an interest in a participant’s retirement benefits through a state court order enforceable under federal law. A QDRO must set forth the name and last known mailing address of the plan participant and the alternate payee, the amount or percentage of benefits going to the alternate payee, and the number of payments to which the plan applies. Benefits provided under a QDRO are considered income to the actual recipient.