Qualified Domestic Relations Order Dala-Flode hotel roomsA qualified domestic relations order (QDRO) is a judgment, decree,or court order (including an approved property settlement agreement)issued under a domestic relations law that: Relates to the rights of someone other than a participant toreceive benefits from a qualified retirement plan (such as mostpension and profit-sharing plans) or a tax-sheltered annuity, Relates to payment of child support, alimony, or maritalproperty rights to a spouse, former spouse, child, or other dependentof the participant, and Specifies the amount or portion of the participant'sbenefits to be paid to the participant's spouse, former spouse, child,or dependent. Benefits paid to a child or dependent.Benefits paid under a QDRO to the plan participant's child ordependent are treated as paid to the participant. For informationabout the tax treatment of benefits from retirement plans, seePublication 575. Benefits paid to a spouse or former spouse.Benefits paid under a QDRO to the plan participant's spouse orformer spouse generally must be included in the spouse's or formerspouse's income. If the participant contributed to the retirementplan, a prorated share of the participant's cost (investment in thecontract) is used to figure the taxable amount. The spouse or former spouse can use the special rules for lump-sumdistributions if the benefits would have been treated as a lump-sumdistribution had the participant received them. For this purpose,consider only the balance to the spouse's or former spouse's credit indetermining whether the distribution is a total distribution. SeeLump-Sum Distributions Helsingborg albergo b&bin Publication 575 for informationabout the special rules. Rollovers.If you receive an eligible rollover distribution under a QDRO asthe plan participant's spouse or former spouse, you may be able toroll it over tax free into an individual retirement arrangement (IRA)or another qualified retirement plan. For more information on the tax treatment of eligible rolloverdistributions, see Publication 575.