1700-03-03-.02
Definitions
Cite as Tenn. Comp. R. & Regs. 1700-03-03-.02
In addition to the definitions contained in T.C.A. § 8-34-101, the following definitions are applicable to this
chapter:
(1)
Alternate payee means a former spouse of a member or retiree who is recognized by a
qualified domestic relations order as having a right to receive all or a portion of the benefits
payable by the retirement system with respect to such member or retiree.
(2)
Qualified domestic relations order (“QDRO”) has the same meaning as provided in § 414(p)
of the Internal Revenue Code of 1986, codified in 26 U.S.C. § 414(p); provided, that such
order may only relate to the provision of marital property rights for the benefit of the former
spouse of the member or retiree.
(3)
Refund means a withdrawal of the member’s accumulated contributions pursuant to T.C.A. §
8-37-210.