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  • 401k and other retirement plans that are employee-sponsored and subject to court-ordered or mediated division

  • Not needed for IRAs

  • Not needed for deferred annuities

  • Whoever owns the plan is the Participant and benefits under the plan can only be paid to that person unless directed to do so by a QDRO

  • A QDRO directs the plan to pay specified benefits to the other spouse or Alternate Payee

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