A "qualified domestic relation order" (QDRO) is a "domestic relations order" (DRO) that creates, or recognizes the existence of, the right of an "alternate payee" (former spouse, child(ren) or other dependent(s)) to receive all or a part of your vested account balance under the Plan.

A DRO is a judgment (generally issued by the court to be recognized as a DRO under ERISA), decree, or order that relates to the provision of child support, alimony payments, or marital property rights for the benefit of a spouse, former spouse, child, or other dependent.

The Plan has to honor any DRO relating to your Plan benefit as long as it complies with the QDRO Guidelines of the Plan and applicable legal requirements. You may obtain a copy of the QDRO Guidelines by accessing ibenefitcenter via MMC PeopleLink (www.mmcpeoplelink.com). Under Mercer HR Services Retirement Plan, click on Forms and then click on Mercer HR Services Retirement Plan. A DRO must contain the following information to qualify as a QDRO acceptable under the Plan and ERISA.

A draft DRO should be sent to QDRO Consultants Co. for approval prior to being sent to the court for signature. Generally, this order should provide for an immediate lump sum payout to the alternate payee. (If you submit a DRO to the court without prior approval by QDRO Consultants Co. and the DRO does not comply with the Plan's guidelines, you will be required to resubmit it to the court). All expenses in connection with obtaining a QDRO are your or your alternate payee's responsibility.

After your divorce, your former spouse will no longer be your automatic beneficiary unless required by a QDRO.