Why are you fixated on QDRO? This is the typical run-of-the-mill garnishment.  If the guy were still employed, his employer would get the court order to withhold a certain amount until further notice.  The W-2 would still show all the wages he earned.  Since he's retired, the pension trustee gets the order.  If he were unemployed and too young for a pension, it's his bank that would get the levy notice.  

QDRO is a property-settlement tool, not a collection tool.  Good lawyers, and competent tax practitioners, know that.