One possiblity is that the agreement was for non-decductible alimony and having the payment funded by a QDRO would shift the incidence of taxation to the ex-spouse.

FORBES: Penalty On Qualified Plan Withdrawal To Pay Alimony

But it is complicated by the incidence of corporate taxation.

FORBES: If Even Bill Gross Of Pimco Gets This Wrong What Hope For The Rest Of Us?

And if they can manage, in one of their reports, to grasp the most basic point about tax incidence, the simple and classic economics of taxation, then the rest of us should be able to do the same.

FORBES: Corporations Do Not Pay Tax