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or percentage of the benefits to be paid or the manner in which
such amount or percentage is to be determined; the number of
payments; and each plan to which the order applies. Third, the
QDRO may not alter the amount, form, etc., of the benefits.
Generally, benefits under qualified plans are subject to
prohibitions against assignment or alienation (so-called
"spendthrift provisions"). S. Rept. 98-575, at 19 (1984), 1984-2
C.B. 447, 456. Before the enactment of section 414(p), the IRS
had ruled that the spendthrift provisions are not violated when a
plan trustee complies with a court order requiring the
distribution of benefits of a participant in "pay status" to the
participant's spouse or children in order to meet the
participant's alimony or child support obligations, but the IRS
had taken no position with respect to this issue in cases in
which the participant's benefits are not in pay status. The
Senate report indicates that section 414(p) was enacted "to
provide rational rules for plan [administrators]". Id. Congress
believed it necessary to establish guidelines for determining
whether the exception to the spendthrift rules applies, to ensure
that only those domestic relations orders that are excepted from
the spendthrift provisions are not preempted by ERISA. Id.
The facts in this case do not comport with the requirements
of section 414(p)(1). Petitioner's employment with Fluor Daniel
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