As a governmental defined benefit plan, NHRS is subject to pertinent sections of the Internal Revenue Code (IRC) regulations that apply to governmental plans. Pension benefits may only be awarded to someone other than a plan participant through a domestic relations order that meets the requirements of a Qualified Domestic Relations Order (QDRO) within the meaning of section 414(p) of the Internal Revenue Code of 1986.

NHRS members or retirees who are considering or proceeding in divorce should seek the advice of independent legal counsel relative to the impact of these proceedings on their NHRS benefits.

Due to the technical nature of QDROs and the complexity of state and federal laws and regulations which govern them, members, prospective alternate payees, and their attorneys are encouraged to contact the NHRS QDRO Specialist for assistance at (603) 410-3546 or 1-877-600-0158, Ext. 3546.

Additional information

QDRO Summary Guide

Sample QDRO (downloadable MS Word document)

Frequently Asked Questions about Divorce/QDRO