A QDRO is a Qualified Domestic Relations Order. It is used when people are getting a divorce and there is a pension fund as part of the marital assets. The QDRO sets up the percentage of the retirement plan that the spouse will recieve. It also allows it to be transferred today to an individual retirement account for your spouse. The biggest benefit is that it also makes your spouse responsible for the taxes. Without this being in place you would have to pay the money to your spouse and be responsible for the taxes.