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QDRO or Buyout
One of the most complex and difficult decisions a divorcing couple faces is the division of the pension rights accumulated during the marriage.
Some 84 million Americans work for companies that maintain ERISA-covered retirement plans that are divisible by Qualified Domestic Relations Orders (QDROs), which guarantee the non-worker spouse (the non-owner) a share of the pension. Or the couple can opt for a buyout (sometimes called an immediate offset), by which one spouse trades away pension rights for another asset.
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