Christopher S. Mulvaney,

Attorney and Counselor-at-Law

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THIS WEBSITE INCLUDES GENERAL INFORMATION & THE OPINIONS OF CHRISTOPHER S. MULVANEY. IT IS INTENDED TO STIMULATE A BASIS FOR QUESTIONS RELATED TO YOUR PARTICULAR FACTUAL CIRCUMSTANCES — BEFORE YOU ACT.  THIS WEBSITE DOES NOT CONSTITUTE LEGAL ADVICE. IF YOU WANT LEGAL ADVICE, PLEASE MAKE A ZOOM APPOINTMENT TO SPEAK WITH ME.

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Gonzaga University School of Law – Spokane, Washington – Class of 2002 – Cum Laude The Latin phrase “Deo patriae, scientiis, artibus” translates to “For God and country through sciences and arts”.  The initials A.M.D.G. on the seal of Gonzaga Law School stand for Ad Majorem Dei Gloriam, which is Latin for “For the Greater Glory of God” the Motto of the Society of Jesus (Jesuits): a Catholic religious order founded by St. Ignatius of Loyola.

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A QDRO (Qualified Domestic Relations Order) is a court order that creates or recognizes a right to a portion of a participant’s retirement plan benefits for an “alternate payee,” typically a spouse or child. It is important because it legally divides 401(k)s, pensions, and other ERISA-governed retirement plans in a divorce, allowing the alternate payee to receive benefits without the participant incurring early withdrawal penalties or taxes. Without a QDRO, the plan could be transferred to the non-employee spouse without penalties, but the participant could also face taxes and penalties if they were to withdraw funds themselves to pay the spouse. 

 

I only do Uncontested Divorce by Mail in Lincoln County. It is important to get the QDRO form from the custodian of the 401(k) account, sign it electronically, have me notarize electronically, and submit it to the Court in Lincoln County to be signed with the Divorce Decree. WARNING: If you do not give the completed QDRO to the 401(k) custodian to keep in their records, it is not binding upon them and retirement funds can be distributed without regard to the QDRO.

What is a QDRO?

• Court Order:  A QDRO is a legal document issued by a court to divide retirement assets. 
• Retirement Plans:  It applies to specific retirement plans, such as 401(k)s, corporate pensions, and thrift savings plans (TSPs). 
• Alternate Payee:  The order assigns rights to benefits to an “alternate payee,” who is usually the non-employee spouse. 
• Requirements:  To be “qualified,” the order must meet specific requirements, including details on the participant and alternate payee, the plan, and the amount or percentage of benefits to be paid. 

Why is a QDRO Important?

Mandatory for Certain Plans:  A QDRO is required for plans governed by ERISA (Employee Retirement Income Security Act) and cannot be handled by the divorce decree alone. 

Avoids Penalties and Taxes:  A QDRO allows for the transfer of retirement benefits without the participant facing early withdrawal penalties or taxes. 

Fair Distribution:  It ensures that retirement assets are divided fairly and equitably between divorcing spouses, protecting both parties’ retirement plans. 

Establishes Rights:  Without a QDRO, a divorce decree alone may not grant the alternate payee the right to receive the benefits directly from the plan. 

Protects Both Parties:  It secures the alternate payee’s right to a share of the benefits and protects the plan participant from tax liabilities on distributions to the alternate payee. 

If it is possible to avoid a QDRO by giving home equity to the other spouse, that may be preferable to being saddled with reduced income in retirement.

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Washington State residents can meet with me in Zoom/DocuSign from anywhere in the world, and I can notarize their electronic signatures because I am a remote online notary.  Just email me an image of your photo ID.