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  1. 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.
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