1. (a) A QDRO shall not require the Arkansas Teacher Retirement System to:

   1. (1) Provide an alternate payee with any type or form of benefit or option not otherwise available to the member;
   2. (2) Provide an alternate payee actuarial benefits not available to the member;
   3. (3) Pay any benefits to an alternate payee that are required to be paid to another alternate payee under an existing QDRO;
   4. (4) Provide any benefit that is an actuarial cost to the system and is not otherwise contemplated in the law and rules applicable to the system; or
   5. (5) Violate any plan qualification requirement in the Internal Revenue Code of 1986, 26 U.S.C. § 401(a), or otherwise affect the system’s requirement to operate as a governmental plan under the Internal Revenue Code of 1986, 26 U.S.C. § 414(d).
2. (b) The system shall not accept a QDRO for a member who does not have five (5) years of actual service with the system at the time the QDRO is issued by a court.
3. (c) No provision in the system’s rules or in a QDRO accepted by the system shall require the system to violate any plan qualification requirement in the Internal Revenue Code of 1986, 26 U.S.C. § 401(a), or otherwise affect the system’s requirement to operate as a governmental plan under the Internal Revenue Code of 1986, 26 U.S.C. § 414(d).

Codification Notes: “QDRO” means qualified domestic relations order.