SAMPLE LANGUAGE FOR SPOUSAL CONSENT AND QUALIFIED DOMESTIC RELATIONS FORMS.

SEC. 1457. SAMPLE LANGUAGE FOR SPOUSAL CONSENT AND QUALIFIED DOMESTIC RELATIONS FORMS. (a) Development of Sample Language.— Not later than January 1, 1997, the Secretary of the Treasury shall develop— (1) sample language for inclusion in a form for the spousal consent required under section 417(a)(2) of the Internal Revenue Code of 1986 and section 205(c)(2) of the Employee Retirement Income Security Act of 1974 which— (A) is written in a manner calculated to be understood by the average person, and (B) discloses in plain form— (i) whether the waiver to which the spouse consents is irrevocable, and 110 STAT. 1819 (ii) whether such waiver may be revoked by a qualified domestic relations order, and (2) sample language for inclusion in a form for a qualified domestic relations order described in section 414(p)(1)(A) of such Code and section 206(d)(3)(B)(i) of such Act which— (A) meets the requirements contained in such sections, and (B) the provisions of which focus attention on the need to consider the treatment of any lump sum payment, qualified joint and survivor annuity, or qualified preretirement survivor annuity. (b) Publicity.— The Secretary of the Treasury shall include publicity for the sample language developed under subsection (a) in the pension outreach efforts undertaken by the Secretary.