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55A - RESO - PUBLIC AGENCY RETIREMENT SRVS
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55A - RESO - PUBLIC AGENCY RETIREMENT SRVS
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1/3/2012 3:56:20 PM
Creation date
12/16/2010 12:29:31 PM
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City Clerk
Doc Type
Agenda Packet
Item #
55A
Date
12/20/2010
Destruction Year
2015
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the two (2) year period ending on the date of the distribution, and (iii) there has been no <br />previous distribution to the Participant from this Plan under this Section 4.2. <br />4.3 Qualified Domestic Relations Order. <br />(a) Subject to procedures established by the Employer, benefits may be paid <br />from the balance of a Participant's Account in accordance with a Qualified Domestic <br />Relations Order. This Section 4.3 is included in the Plan to comply with Section 414(p) <br />of the Code, the regulations thereunder, and such regulations as the Secretary of the <br />Treasury may publish under Code Sections 414(p)(11) and 414(p)(12). <br />(b) Procedure. <br />(i) Upon receipt of a Qualified Domestic Relations Order, the <br />Employer will establish an Account for the benefit of the Alternate Payee <br />specified in such order. The Employer will then transfer balances in accordance <br />with the terms of such order from the Participant's Account to the Alternate <br />Payee's Account. The Alternate Payee's Account, except as otherwise provided <br />herein, will remain subject to all the rules of the Plan. <br />(ii) An Alternate Payee under a Qualified Domestic Relations Order <br />may designate the investment vehicles in which the balances in the Alternate <br />Payee's Account will be invested, limited to the investment alternatives provided <br />by the Plan. <br />(iii) An Alternate Payee under a Qualified Domestic Relations Order <br />may designate beneficiaries to receive any amount to which the Alternate Payee <br />may be entitled to receive in the event of death. <br />(iv) All amounts credited to an Alternate Payee's Account will be <br />payable to the Alternate Payee or the Alternate Payee's beneficiary in accordance <br />NB 1:564577.3 10 <br />55A-49
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