--- Receiving wages, workers» compensation, and retirement plan benefits for a deceased spouse. (religion.blogs.cnn.com)
A «qualified domestic relations order» (QDRO or QUADRO) is a court order assigning an «alternate payee» (usually a former spouse) the right to receive all or a portion of retirement plan benefits payable to an employee. (accesslegalcare.com)
The opportunity to withdraw retirement plan benefits without penalty appears particularly attractive with today's relatively flat tax rates, which may make it possible to withdraw large amounts from a plan during a particular year at ordinary income tax rates without increasing the tax rates. (abetterdivorce.com)