20 Colorado Child Support and Maintenance QDRO

A Colorado QDRO can be used for child support or maintenance obligations, both arrears and future support.

You must understand the income tax implications. An IRS 1099 will be issued to the Participant for a child support QDRO.

The plan administrators are not consistent as to the income tax liability for a maintenance QDRO. Earlier, the Alternate Payee was liable for the income tax. Now the law has changed and the Participant should be liable for the income tax.

Make sure you understand which Party will receive the IRS 1099.