A shareholder is awarded her former spouse's IRA Rollover (conduit IRA) pursuant to a divorce. Can the shareholder roll this IRA over to a qualified plan maintained by her employer?

Under current law, I don't believe she can. Distributions pursuant to a QDRO have to be placed into the spouse's IRA, which would cause the husband's conduit IRA to loose it's complexion as a conduit.

However, if the proposed tax legislation ever gets out of the Senate and becomes law, there are portability provisions that might allow her to put the IRA into a corporate plan.

Hope this is of some benefit.