One of the largest assets to be divided between divorcing spouses is oftentimes the retirement plans/benefits of one or both spouses. Usually, when granting a divorce, the Court “reserves” jurisdiction to enter a QDRO in the future. A Qualified Domestic Relations Order (QDRO) is an order that designates that a divorced spouse is to acquire all or a portion of the retirement benefits of the participant spouse payable under a qualified retirement plan.