Claims under qualified domestic relations order

Any optional retirement program established pursuant to this part shall honor claims under a qualified domestic relations order. For purposes of this section, "qualified domestic relations order" has the same meaning ascribed to it in Section 414(p) of the federal Internal Revenue Code of 1986 ( 26 U.S.C. § 414(p) ); provided, that such order may relate only to the provision of marital property rights for the benefit of the former spouse of the optional retirement program participant. Acts 2015 , ch. 118, § 1. Any optional retirement program established pursuant to this part shall honor claims under a qualified domestic relations order. For purposes of this section, "qualified domestic relations order" has the same meaning ascribed to it in Section 414(p) of the federal Internal Revenue Code of 1986 ( 26 U.S.C. § 414(p) ); provided, that such order may relate only to the provision of marital property rights for the benefit of the former spouse of the optional retirement program participant. Acts 2015 , ch. 118, § 1.