Alternate payee ( from QDRO) age or original participant age used for

[John A]

In the case of a person who has a balance in a plan because the person is an alternate payee of a QDRO, the required minimum distribution rules apply. Whose age is used, the original participant or the alternate payee?

[QDROphile]

See Q&A H-4 of proposed regulation 1.401(a)(9)-1. If the alternate payee is a spouse or former spouse of the participant, the alternate payee is treated as the spouse of the participant.