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.
Structure 2021 Tennessee Code
Title 8 - Public Officers and Employees
Chapter 25 - Deferred or Tax-Sheltered Compensation Programs
Part 2 - Optional Retirement Program for Employees of Public Institutions of Higher Education
§ 8-25-202. Establishment of Program
§ 8-25-210. Claims Under Qualified Domestic Relations Order
§ 8-25-211. Cash Withdrawal From Program — Effect of Cash Withdrawal