Understanding QDROs for Past-Due Child Support

Collection of Past-Due Child Support QDRO Checklist

SAMPLE Child Support Court Order (QDRO) (First 2 Pages Only)

General Questions to be Answered:

1. Name, address and phone number of the person requesting the order.
2. Name of the county in which the divorce is taking place.
3. Name of the court that has jurisdiction over the divorce.
4. Name of judicial district/circuit/division, if applicable.
5. Case reference number.
6. Name, address, date of birth and Social Security number of the employee (participant/member of the plan).
7. Name, address, date of birth and Social Security number of the Alternate.
8. The exact name of the pension plan.

Additional Questions to be Answered:

(Explanations are included with these questions)
1. What percentage of the Participants monthly pension payment, commencing upon the Participant’s date of retirement, will be paid to the Alternate Payee, until arrears are paid in full?
2. Should the Alternate Payee be entitled to any interest and investment earnings or losses attributable to his/her assigned share of the benefits for periods subsequent to the valuation date, until the date of total distribution?
3. What is the total dollar amount of actual child support arrears?
4. Should payments to the Alternate Payee be "Grossed-Up" to cover Federal Tax Withholding Requirements?
5. What entity sponsors this pension plan ( Employer or Government Sponsored)
6. Type of Pension Plan (Defined Benefit or Defined Contribution). Child Support Enforcement Agency Name and Address.

Additional Provisions that will be included in the Order:

1. Commencement Date and Form of Payment to Alternate Payee
2. Alternate Payee’s Rights and Privileges
3. Death of Alternate Payee
4. Death of Participant
5. Savings Clause
6. Tax Treatment of Distributions Made Under The Order
7. Inadvertent Payments:
8. Effect of Plan Termination
9. Continued Jurisdiction
10. Actions by Participant