Jerry and Barbara recently filed for divorce after 25 years of marriage. The property settlement approved by the court included an award to Barbara of one-half of Jerrys vested benefit in his defined benefit pension plan. This was done via the drafting and implementation of a qualified domestic relations order (QDRO). Which of the following is an implication of the QDRO for Jerry and Barbara?

Group of answer choices

If Barbara dies before Jerry, the QDRO could require Jerry to substitute another beneficiary of his own choosing.

Barbara could force Jerry to take a lump-sum distribution from the plan even if it was not otherwise available as an option.

When Jerry retires, Barbaras benefit is taxable to her.

If Jerry dies before his retirement, Barbara could be disinherited and denied receipt of any accrued benefits payable under the plan.