Can a spouse who is the alternate payee under a QDRO roll the assets to any qualified plan or only to an IRA?

It also happens that the spouse in question is also a participant under the plan the QDRO will be paid from. Can she roll the assets into her plan participant account?

Other threads have addressed these questions. An alternate payee may roll to a qualified plan if otherwise eligible, including the plan that makes the distribution under the QDRO. Plans are not required to accept rollovers. Amounts rolled over remain rollover amounts subject to any special rules of the plan applicable to rollovers. The applicable regulation is ambiguous, but the the IRS model rollover notice is not.