Splitting assets during a divorce can be an arduous task. To complicate things, the division of certain retirement savings accounts requires an extra step. DRO vs. QDRO Divorce proceedings often conclude with a domestic relations order (DRO) to lay out the division of retirement assets. However, assets from a qualified retirement plan, such as a 401(k), are covered by the Employee Retirement Income Security Act of 1974 (ERISA). These types of retirement plans have stricter