Qdro Participant count in participant line

[JKW]

If a participant in a plan had a qdro to split his account and now the spouse has an account in the plan. Does the spouse count as a participant for lines 5(a-c) on the 5500SF? For example the plan has 21 participants with an account balance but one is the result of a qdro. Do I use 20 or 21 on line 5c?

[Hojo]

Considering the instructions explicitly say "alternate payees entitled to benefits under a qualified domestic relations order (QDRO) are not to be counted", I would say that no, you should not count them.