To amend the Internal Revenue Code of 1986 to permit Indian tribal courts, pursuant to tribal domestic relations laws, to alienate or assign benefits under retirement plans.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to define a "domestic relations order" as any judgment, decree, or order which relates to the provision of child support, alimony payments, or marital property rights to a spouse, former spouse, child, or other dependent of a (retirement plan) participant, and is made pursuant to the domestic relation law of a State or Indian tribe (currently, is made pursuant to a State domestic relations law), thus allowing Indian tribal courts to alienate or assign benefits under retirement plans.…