Effect of QDRO on Payments to Restricted Employee (Posted December 22, 2002) Technical Tip 87: The following question and answer were from the IRS Q&A Session at the 2001 ASPPA Annual Conference: Are payments under a QDRO "on behalf of" a restricted employee for purposes of the limitations on distributions under 1.401(a)(4)-5(b)(3)? Response: Yes. You cannot get out of the restrictions by obtaining a QDRO. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.