Subject to the exceptions provided below, no benefit provided hereunder shall be subject in any manner to anticipation, alienation, sale, transfer, assignment, pledge, encumbrance or charge; and any attempt to anticipate, alternate, sell, transfer, assign, pledge, encumber or charge such benefit shall be void; and no such benefit shall in any manner be liable for or subject to the debts, contracts, liabilities, engagements or torts of any such person, nor shall it be subject to attachment or legal process for or against such person, and the same shall not be recognized by the Board, except to such extent as may be required by law.
This provision shall not apply to a qualified domestic relations order, as defined in Section 206(d)(3) of the Employee Retirement Income Security Act of 1974, as amended. The Board shall establish a written procedure to determine the qualified status of domestic relations orders and to administer distributions under such qualified orders. Further, to the extent provided under a qualified domestic relations order, a former spouse of an employee shall be treated as the spouse or surviving spouse for all purposes hereunder.