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(A) the name and the last known mailing
address (if any) of the participant and the name
and mailing address of each alternate payee
covered by the order,
(B) the amount or percentage of the
participant's benefits to be paid by the plan to
each such alternate payee, or the manner in which
such amount or percentage is to be determined,
(C) the number of payments or period to which
such order applies, and
(D) each plan to which such order applies.
(3) Order May Not Alter Amount, Form, Etc, Of
Benefits.--A domestic relations order meets the
requirements of this paragraph only if such order--
(A) does not require a plan to provide any
type or form of benefit, or any option, not
otherwise provided under the plan,
(B) does not require the plan to provide
increased benefits (determined on the basis of
actuarial value), and
(C) does not require the payment of benefits
to an alternate payee which are required to be
paid to another alternate payee under another
order previously determined to be a qualified
domestic relations order.
Thus, to qualify as a QDRO, a domestic relations order must
meet the following tests: First, it must be a domestic relations
order that creates, recognizes, or assigns, to an alternate
payee, rights under a qualified employee benefit trust otherwise
payable to a plan participant. Second, the QDRO must clearly
specify certain facts, namely, the names and last known mailing
addresses of the participant and the alternate payee; the amount
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Last modified: May 25, 2011