(1)�A family law order (FLO) may distribute all or a portion of a DROP participant's DROP benefit to an alternate payee. To do so, the FLO must specifically reference distribution of a DROP benefit and provide a specific method for determining the amount of the DROP benefit to be paid to the alternate payee.

(2)�The alternate payee named in the FLO is entitled to the same distribution options available to the participant and as allowed by the IRS.

(3)�A FLO may distribute all or a portion of a DROP participant's DROP benefit even if the participant joined the DROP subsequent to approval of the FLO.

(4)�A FLO that does not specifically address a DROP benefit will not be considered to distribute any portion of the payee's DROP benefit to an alternate payee.

(5)�A FLO cannot specifically require or forbid that the payee participate in the DROP.

(6)�To distribute any portion of a participant's DROP benefit, a FLO approved prior to the enactment of the DROP legislation (May 1, 2001) must be amended to specifically address the DROP benefit.

(7)�A DROP benefit cannot be distributed pursuant to a FLO until the DROP participant terminates employment.