When a married couple divorces, one estate planning issue that may arise is allowing one spouse access to retirement benefits earned by the other spouse. This goal can be achieved by use of a qualified domestic relations order $($QDRO$).$

Which of the following statements correctly identifies an advantage or a disadvantage of a QDRO?

An advantage of using a QDRO is that it can be used to satisfy the plan participant's obligation to pay child support, alimony, or marital property rights.

An advantage of using a QDRO is that it can force the plan administrator to accelerate the distribution of benefits to the alternate payee.

A disadvantage of using a QDRO is that distributions to an alternate payee who is the participant's spouse are taxable to him or her to the same extent they would have been to the participant.

An advantage of using a QDRO is that if the participant's spouse is the alternate payee, his or her interest may be distributed to an IRA owned by the spouse.

A$)$

II$,$ III, and IV

B$)$

II and IV

C$)$

I, III, and IV

D$)$

I and III