Ordered that on the Court's own motion, the appellant's notice of appeal is treated as an application for leave to appeal from the Qualified Domestic Relations Order, and leave to appeal is granted ( see, CPLR 5701 [c]); and it is further,
Ordered that the Qualified Domestic Relations Order is affirmed, with costs.
Contrary to the defendant's contentions, the Qualified Domestic Relations Order is valid ( see, Internal Revenue Code [26 USC] § 414 [p]; Employee Retirement Income Security Act of 1974, 29 U.S.C. § 1056 [d]).
Rosenblatt, J.P., Santucci, Friedmann and McGinity, JJ., concur.