A QDRO is a qualified domestic relations order. This is an order regarding retirement accounts. In a divorce, retirement accounts are frequently the subject of equitable distribution. Each party would be entitled to their marital share of the other’s retirement accounts. An evaluation is performed using what is known as the Majauskas formula. This formula is from a landmark case. Majauskas versus Majauskas. The formula determines which portion of the retirement account is marital and which is not. It also determines (depending on the length of the marriage) to how much each spouse is entitled.