QDRO
A court order that tells a workplace retirement plan to pay part of a worker's benefits to a former spouse, child or other dependent.
A QDRO is usually how a 401(k) or pension gets split in a divorce. It names the worker and each person to be paid and says how much or what percentage each gets.
The order can't require a payout the plan doesn't offer, so check the plan's rules before agreeing to a split. A former spouse who receives QDRO payments reports them on taxes as if they were in the plan.
Example
Dana's divorce agreement gives her half of her ex's 401(k). A QDRO sent to the plan makes that transfer happen.