When is a domestic relations order considered a QDRO?

A domestic relations order is considered a Qualified Domestic Relations Order (QDRO) when it meets specific legal requirements, and this determination is ultimately made by the retirement plan. This designation occurs once the plan's administrator reviews the order and confirms that it complies with the necessary criteria outlined in ERISA (Employee Retirement Income Security Act) and the Internal Revenue Code.

The plan's qualifications ensure that the order properly identifies the participant, the alternate payee, and the specifics regarding payment from the retirement plan. This step is essential as it distinguishes a QDRO from a standard domestic relations order, which may not necessarily meet these legal requirements or may not be enforceable under the plan's rules.

To understand the context of the other options: While a federal court can issue an order, merely being issued by such a court does not automatically qualify it as a QDRO. Filing with the IRS is also not relevant to the qualification status of a QDRO. The triggering event related to death does not play a role in determining a domestic relations order as a QDRO; it pertains to benefits distribution scenarios instead. Hence, the qualification determination lies directly with the plan's review process, making it the correct focal point.