QDRO Plans & Preparation

Division of Retirement Assets in Divorce and Support Collection.

A Qualified Domestic Relations Order (QDRO) is a divorce court order to divide retirement Plans and transfer a portion to the non-owner Spouse. A QDRO can also be used to collect past-due child support and maintenance (alimony) payments.

A QDRO is the only way that a retirement plan (other than an IRA) can be split between the plan participant (owner) and an alternate payee without any adverse income tax consequences. An alternate payee can be a spouse, former spouse, child, or other dependent of a participant. This split of retirement assets is accomplished tax-free.

A QDRO can also be used to collect past-due child support and maintenance (alimony.)

State government and similar public retirement plans are divided with a similar type of court order, called a DRO.

For example, in Colorado, many state employees are covered by a PERA plan. A DRO (which is about the same as a QDRO) is necessary to split a Colorado state PERA plan. However, the DRO must be completed within 90 days after permanent orders are entered, or PERA will not accept it. Colorado courts have upheld PERA and denied a division of the plan after the 90 days has expired.

Retirement plans which can be divided include ERISA Plans, State and other Government Plans, Civil Service Pensions, and Military Plans.

Usually, IRAs can be divided without the use of a QDRO or DRO.

QDRO Services (Usually for low fixed fee).

We offer the following services to attorneys and spouses who divorce or use a QDRO and/or DRO to divide assets or provide for the payment of child support and maintenance (alimony) obligations, usually for low fixed fees:

Prepare QDROs and DROs for all types of private retirement plans, including pension plans, 401(k), 457, 403(b), etc.


Prepare QDROs and DROs for government plans, including state plans such as Colorado PERA


For government plans such as civil service and federal employee plans, coordinate the plan options with the settlement agreement or permanent orders


Coordinate the documents with plan administrators


Advise as to pension plan matters


Value retirement and pension plan assets through 3rd parties

Firm Overview.

With an advanced law degree (LLM) in taxation, Colorado attorney Maurice Johnson is uniquely qualified to be supervising the work at QDROPlan.com. His law practice in Denver Colorado includes assistance to attorneys and spouses with the division of retirement plan assets in the context of divorce proceedings, as well as family law mediation and litigation services.