A QDRO is the acronym for a Qualified Domestic Relations Order which allows a private pension plan to separate a pension or a similar retirement account including a 401(k). If your spouse has a 401(k) or a pension and you have been awarded a share of this asset, you will need a QDRO prepared and entered by the court. Once it is entered, the document is forwarded to the Plan Administrator of the retirement fund. The Administrator will thereafter separate the pension and/or 401(k) account into two (2) separate accounts without taxable consequences involved in the separation of the asset.