How to Handle Pension Payments to Ex-Spouse

I have a friend whose divorce decree was final on November 2019.  As part of the divorce, he was required to start making payments from his pension to his ex-wife (50%-50%) once they closed on the sale of the marital home, until the QDRO goes into effect.  So, basically from April-December he was writing a check for 1/2 his pension distribution for the month to his ex-wife.  Apparently QDROs take time to set up, but finally, in 2021, his ex-wife is now getting the payments directly from the pension.

He received a 1099-R for the full amount of the distributions, including the amount he then paid to his ex-wife.  

The pension distribution was not specifically mentioned as "alimony" in the divorce decree.

Below are what I think are relevant paragraphs from the IRS publication:

Divorce or separation instruments after 2018. Amounts paid as alimony or separate maintenance payments under a divorce or separation instrument executed after 2018 won't be deductible by the payer. Such amounts also won't be includible in the income of the recipient. The same is true of alimony paid under a divorce or separation instrument executed before 2019 and modified after 2018, if the modification expressly states that the alimony isn't deductible to the payer or includible in the income of the recipient.

QDRO Benefits paid to a spouse or former spouse.

Benefits paid under a QDRO to the plan participant's spouse or former spouse must generally be included in the spouse's or former spouse's income.

 

So, my question is this:  Which of these is correct?  Can he deduct the amount he paid to his ex in 2020 as alimony based on the QDRO rule or can he not do this because it's considered alimony for a divorce that was final after 2018?  HELP! 🙂