24 CAR § 10-822. Qualified domestic relations order — Limitations

(a) A QDRO shall not require the Arkansas Teacher Retirement System to: (1) Provide an alternate payee with any type or form of benefit or option not otherwise available to the member; (2) Provide an alternate payee actuarial benefits not available to the member; (3) Pay any benefits to an alternate payee that are required to be paid to another alternate payee under an existing QDRO; (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) 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). (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. (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).