Do any of your DB Plans reject the request of an alternate payees (AP) for distribution at ERD if the participant is not in pay status? If the ERD distribution is met for the AP, how are the Participant's benefits adjusted once he/she commences benefits? Has anyone amended their plan to offer options to immediately payout APs in a DB Plan pursuant to a QDRO? If so, how does it work?

Don't exclude DC plans from your analysis, in particular plans with annuity options based on regional prototype models. Many were amended.

Many DB plans amended their distribution rules in the early '90s to accommodate an immediate payout relative to QDROs. Some even offered the advice that a QDRO could specify that if the Alternate Payee elected a lump sum and received it prior to the PT's retirement, then the AP's award could be adjusted to reflect future subsidies such as early retirement subsidies upon the PT's actual retirement.

For more information on the actuarial calculations of annuities and lump sums in separate vs. shared interest QDROs, see the PBGC's "Divorce Orders" at www.pbgc.gov/divorce3.htm