Under a qualified domestic relations order (QDRO)

a. a demand for cash payment can be made even if the plan has no provision for the account owner

b. a person who receives a distribution because of a QDRO can roll over the distribution to his/her own retirement account and preserve the tax deferral

c. a means is provided to circumvent the provision that qualified plan benefits cannot be assigned to another

d. a and b

e. b and c