Qualified domestic relations order
The term “qualified domestic relations order” means a domestic relations order—
(i)#
which creates or recognizes the existence of an alternate payee’s right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan, and
(ii)#
with respect to which the requirements of paragraphs (2) and (3) are met.