Jerry L. Burton - Page 7

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                  The Retirement Equity Act of 1984 (REA), Pub. L. 98-397,                               
            sec. 204(b), 98 Stat. 1445, added section 414(p), which defines a                            
            QDRO.  Section 414(p) provides, in pertinent part, the following:                            
                  SEC. 414(p).  Qualified Domestic Relations Order                                       
                  Defined.--For purposes of this subsection and section                                  
                        (1) In General.--                                                                
                        (A) Qualified Domestic Relations Order.--The                                     
                        term "qualified domestic relations order" means a                                
                        domestic relations order--                                                       
                              (i) which creates or recognizes the                                        
                              existence of an alternate payee's right to,                                
                              or assigns to an alternate payee the right                                 
                              to, receive all or a portion of the benefits                               
                              payable with respect to a participant under a                              
                              plan, and                                                                  
                                     (ii) with respect to which the                                      
                              requirements of paragraphs (2) and (3) are                                 
                              (B) Domestic Relations Order.--The term                                    
                        "domestic relations order" means any judgment,                                   
                        decree, or order (including approval of a property                               
                        settlement agreement) which --                                                   
                                     (i) relates to the provision of child                               
                              support, alimony payments, or marital                                      
                              property rights to a spouse, former spouse,                                
                              child, or other dependent of a participant,                                
                                     (ii) is made pursuant to a State                                    
                              domestic relations law (including a community                              
                              property law).                                                             
                        (2) Order Must Clearly Specify Certain Facts.--A                                 
                  domestic relations order meets the requirements of this                                
                  paragraph only if such order clearly specifies--                                       

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