QUALIFIED DOMESTIC RELATIONS ORDERS

In general, your pension benefits from this Plan cannot be claimed by any creditor, nor can you, your Spouse or Beneficiary transfer any rights to these benefits to any other person or entity. However, under the terms of a Qualified Domestic Relations Order (QDRO), your former Spouse may be assigned an interest in your pension benefits upon the termination of your marriage.

With the exception of certain orders entered prior to January 1, 1985, the Fund is only required to comply with a Qualified Domestic Relations Order as defined in the Retirement Equity Act (29 U.S.C. §1056(d)) and Internal Revenue Code §414(p). Under that definition, the order must be a judgment, decree or order made pursuant to state law relating to child or spousal support, or marital property rights directing that all or part of a Participant’s benefit be paid to an alternate payee.

The order must clearly specify:

1. The names and last known mailing addresses (if any) of the Participant and each alternate payee covered by the Order;
2. The amount or percentage of the Participant’s benefit to be paid to each alternate payee, or the manner in which the amount of percentage is to be determined;
3. The number of payments or period to which the order applies; and
4. Each Plan to which the Order applies.

The order cannot require the Plan to: 

1. Provide any type or form of benefit, or any option, not otherwise provided under the Plan, except as permitted by the Retirement Equity Act; or
2. Provide increased benefits (determined on the basis of the actuarial value); or
3. Pay benefits to an alternate payee that are required to be paid to another alternate payee under another Order previously determined to be a Qualified Order.

 Domestic Relations Orders must be approved by the Board and should be sent to the following address:

Cement Masons Pension Trust Fund for Northern California

4160 Dublin Blvd, Suite 400

Dublin, CA 94568

In the event you need to obtain a Qualified Domestic Relations Order (QDRO) as part of your divorce, your attorney should prepare a preliminary Domestic Relations Order to fit your particular situation and submit it to the Plan Administrator for review before it is signed by a Judge. The Plan Administrator will then advise you of any changes that need to be made to the preliminary Domestic Relations Order and let you know, in advance, whether the Board will find the Domestic Relations Order to be “qualified”.

QDRO Procedures

Model QDRO Pre-Retirement

Model QDRO Post-Retirement

QDRO Declaration Waiver & Indemnification