Is a 1099-R from Defense Finance and Accounting Service a qualified plan? This income guaranteed from service member to an ex-spouse because of divorce settlement QDRO?

A military retirement (DFAS 1099-R) is a non-qualified plan. It makes no difference who is receiving the benefits (payments) from that retirement plan.

What does this exactly mean?

If the QDRO is issued, for a 50% division of a thrift saving plan, then, this cash is also considered income and must be taxed twice? First, 10-20% as an the early withdrawal penalty, and twice as income to the payee/beneficiary?

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