Hingham, MA family law attorney Kimberley Keyes explains how Courts divide pensions and defined benefit plans in MA divorce cases. She points out that the court typically issues what is known as a Qualified Domestic Relations Order (QDRO). This specialized order authorizes the pension plan administrator to divide the pension between the parties. By using a QDRO, the division is structured in a way that prevents either party from incurring tax liability on the transfer of that asset.