"I would appreciate some guidance or recommendation for a CPA or Tax Professional. Spouse retired 7 years ago and would not execute QDRO for AP. After much litigation, court will be ordering enforcement of marital settlement agreement providing 50% of FRS Defined Benefit at the time of retirement. There's quite a lot of retro money that will be paid. Retiree's attorney wants to make a partial lump sum payment to lower interest prior to final judicial order to enforce QDRO. Alternate payee needs tax advice regarding pre QDRO lump sum payment and post QDRO retroactive payments. Basic question…is a payment made prior to QDRO enforcement taxed the same as a payment post QDRO?"