In this article, The VanNoy Firm discusses qualified domestic relations orders and how they are used to divide retirement accounts in divorce. Once your divorce is finalized, you must ensure that the court has issued an order concerning the specific IRA or 401(k) that will be divided. Once you have the court order, you will submit it to the retirement plan administrator. The administrator will review the order to ensure it meets the requirements of a valid QDRO. In most cases, there are no issues here. The administrator will use the terms of the QDRO to create two retirement trusts, one for each spouse. Your retirement plan has now been divested into two.