Hi - We are about to receive a DRO directing our client's plan to pay child support to a state agency that (lawfully) represents the children of a Participant. We've never processed a QDRO for anyone other than former spouses. Can you please share your insights on the following:
1. Can the check be paid to a state agency? I think yes; it seems akin to paying to an IRA custodian.
2. Should the 1099 be issued to the Participant? I think yes, because child support payments are generally made with non-deductible income of the participant.
Thank you very much.