Jerry L. Burton - Page 8

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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