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Florida Municipal Pension Trust Fund <br /> 457(b) Deferred Compensation Plan <br /> • The court order clearly specifies the amount or percentage , or the manner in which the <br /> amount or percentage is to be determined, of the Participant ' s Account to be paid to <br /> segregated for the separate sub-Account of the Alternate Payee. <br /> • The court order expressly states that the Alternate Payee ' s segregated Account shall <br /> bear all Fees and expenses as though the Alternate Payee were a Participant. <br /> • The court order if made before January 1 , 2002 clearly specifies that any Distribution to <br /> the Alternate Payee becomes payable only after the Participant ' s death or Severance. <br /> • The court order clearly specifies that any Distribution to the Alternate Payee becomes <br /> payable only upon the Alternate Payee ' s written claim made to the Plan Sponsor or the <br /> Agent . <br /> • The court order clearly specifies that any Distribution to any Alternate Payee shall be <br /> payable only as a lump sum. <br /> • The court order expressly states that it does not require this Plan to provide any type or <br /> form of benefit or any option not otherwise provided under this Plan. <br /> • The court order expressly states that the order does not require this Plan to provide <br /> increased Deferred Compensation . <br /> • The court order expressly states that any provision of it that would have the effect of <br /> requiring any Distribution to an Alternate Payee of Deferred Compensation that is <br /> required to be paid to another person under any court order is void. <br /> • The court order expressly states that nothing in the order shall have any effect <br /> concerning any party ' s tax treatment, and that nothing in the order shall direct any <br /> person ' s tax reporting or withholding . <br /> An order shall not be a Plan-approved Domestic Relations Order if it includes any provision <br /> that does not relate to this Plan . Without limiting the comprehensive effect of the preceding <br /> sentence, an order shall not be a Plan-approved Domestic Relations Order if the order <br /> includes any provision relating to any pension plan, retirement plan, deferred compensation <br /> plan, health plan , welfare benefit plan , or employee benefit plan other than this Plan . <br /> An order shall not be a Plan-approved Domestic Relations Order unless the order provides <br /> for only one Alternate Payee . <br /> An order shall not be a Plan- approved Domestic Relations Order if the order includes any <br /> provision that would require the Plan Sponsor to calculate the amount to be segregated to the <br /> Alternate Payee ' s separate sub -Account in a manner not readily calculable by the Agent <br /> according to its currently available records and without regard to any records for any <br /> Florida Municipal Pension Trust Fund <br /> Florida League of Cities, Inc . <br /> Page 20 <br /> 02 '0 112 009 <br />