QDROs, or qualified domestic relations orders, are used to distribute qualified retirement assets without immediate tax consequence. QDROs are located at the intersection of ERISA, the Internal Revenue Code (the "IRC"), and states' domestic relations laws. The full breadth of the interactions of these bodies of law as they relate to the division or transfer of interests in retirement plans (401(k), 403(b), etc.) is substantial. It can get even more complicated if the retirement plan is state or federal sponsored.