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.