A domestic relations order (DRO) must contain the following information in order to meet the qualification requirements:

• Plan Name.

• Name/Address of participant and alternate payee.

• Amount payable to alternate payee.

• Form of Payment.  The order must specify what form benefits are to be paid other than a joint & survivor annuity with the alternate payee’s subsequent spouse as beneficiary.

• Commencement Date.  If the order calls for payments to the alternate payee before the participant retires, the order may specify when payments can commence.

• Duration of Payments.  The order must specify the number of payments or the period over which the payments are to be made.

In addition, a DRO is not a QDRO if it:

• Required Signature.  The order must be court certified.

• Requires the plan to pay benefits not provided by the plan.

• Requires the plan to pay more than the participant’s vested interest at the time of distribution.

• Requires the plan to pay the alternate payee benefits that have already been assigned to another alternate payee under an earlier QDRO.

• Requires the plan to make retroactive payments to an alternate payee if the participant is in full pay status.