"[Y]ou ask whether an order requiring the company-paid survivor benefit to be paid to the participant's former spouse, who had been named by the participant as the designated beneficiary under the plan prior to the divorce and as of the date of the participant's retirement, could constitute a 'qualified domestic relations order' (QDRO) within the meaning of section 206 (d)(3) of ERISA [even though the plan only permits payments of such an annuity to current spouses]."  MORE >>