Question ID: $1621456$

All of the following statements regarding qualified domestic relations orders $($QDROs$)$ are correct EXCEPT

A$)$

a QDRO may specify the time at which the alternate payee will receive the plan benefit $($assuming the type of distribution is allowed by the plan document$).$

B$)$

distributions made to an alternate payee under a QDRO outside of retirement accounts are subject to income tax.

C$)$

an alternate payee who is the former spouse of the participant, and who receives a distribution by reason of a QDRO or other court order, may roll over the distribution in the same manner as if she were the participant $($including to her own IRA$).$

D$)$

distributions made to an alternate payee under a QDRO are subject to the $10\%$ premature distribution penalty.