family & personal matters

QDRO

QDRO is an abbreviation for qualified domestic relations order, which is a domestic relations order, i.e., a judgment, order, or decree for alimony, support, or marital property rights, and the domestic relations order must transfer all or...

QMCSO

QMCSO is an abbreviation for qualified medical child support order, which is an order made by a court or state administrative agency that an alternate beneficiary, such as a participant's child or stepchild, is entitled to be covered by the...

qualified domestic relations order (QDRO)

Under the Employee Retirement Income Security Act ("ERISA") a qualified domestic relations order (QDRO) is a domestic relations order, i.e., a judgment, order, or decree for alimony, support, or marital property rights, which must transfer...

qualified domestic trust

A qualified domestic trust (QDOT) is a trust created for a surviving spouse who is a non-U.S. citizen to qualify for the marital deduction. It allows a non-U.S. citizen married to a U.S. citizen to be eligible for an unlimited marital...

qualified medical child support order (QMCSO)

A qualified medical child support order (QMCSO) is an order made by a court or state administrative agency that an alternate beneficiary, such as a participant's child or stepchild, is entitled to be covered by the participant's group health...

qualified terminable interest property (QTIP) trust

Qualified terminable interest trusts (QTIP trusts) are an estate planning tool used to maximize a couple’s applicable exclusion amounts while qualifying for the marital deduction. Full property interest transfers to spouses do not trigger...

quasi-community property

Quasi-community property is the property spouses acquired when they were not domiciled in a community property state. Community property states (i.e. Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, and Wisconsin...

reciprocal beneficiaries

Reciprocal Beneficiaries is a status in the state of Hawaii which grants two individuals certain privileges akin to but falling short of marriage. Hawaii Revised Statute § 572C–1 states that the purpose of granting reciprocal beneficiary status is “to...

representative payee

A representative payee is an individual authorized by the Social Security Administration (SSA) to receive benefits, such as Supplemental Security Income (SSI) payments, on behalf of a recipient who is not competent to manage their legal...

restraining order

A restraining order is a court order enjoining a person from taking a particular action in relation to another person. Also referred to as a temporary restraining order (TRO). Restraining orders are often issued in cases of domestic violence...

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