I did not miss that. It does not change the fact that only the financial institution that holds the account can split and issue 1099-R's. I believe that the IRS defers to the plan rules for QDRO's. The court order only *allows* a QDRO, but it is up to the plan rules to put it into place.
Here is a QDRO FAQ (see step 7).
https://qdrosolutions.net/faqs.php
And:
https://qdromasters.com/military-pension-impact-divorce-remarriage/
QDROs are issued by a State domestic relations court. Then they are reviewed for compliance with the terms of the order and other applicable laws. A QDRO may be part of a divorce decree or it may be a separate document. The order is valid as long as it meets qualified domestic relations order standards and the standards of the plan in question.
The simplest solution is to simply send the money to the ex after withholding her share of the tax that she would have to pay if the QDRO was in effect. If she objects then the remedy to go back to the court that issued the QDRO order and explain the situation.
**Disclaimer: This post is for discussion purposes only and is NOT tax advice. The author takes no responsibility for the accuracy of any information in this post.**
