QDRO Payout to Another Plan?

[Basically]

Bob the doctor has a plan.  He and his wife are divorcing.  She gets a payout ordered by a QDRO.  Can her payout be rolled into her own plan? (she sponsors a single member plan of her own).

Thanks

[Bill Presson]

Why couldn't it?

[Peter Gulia]

If, following a qualified domestic relations order, the participant’s spouse or former spouse is treated as an alternate payee and distributee, that distributee may make a rollover (including a direct rollover) to an eligible retirement plan.  I.R.C. § 402(c)(1), 402(e)(1) https://irc.bloombergtax.com/public/uscode/doc/irc/section_402.

[Basically]

Bill,  I was of the thinking it could but simply overthought it.  

Appreciate both of your responses!

[fmsinc]

IRS Rollover Chart.pdfIRS Rollover Chart.pdf

[JM]

The only thing I would add is that a retirement plan can be set up to not allow rollovers from other plans.  Rare for sure but I've seen it!  I would be surprised if wife set up her separate retirement plan to not allow rollovers but she should check the fine print just to be safe.