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And just for fun, note that if you are really giving 4.4000000000000000% as a gateway you will fail gateway if it is based on 1/3 * ($35,000/$265,000) = 4.4025157%. There are some that use rounding techniques that make it appear that it will pass, but for sake of an additional $1 or 2 why take that chance?

A good point indeed. Our fancy pension software makes certain we remember to go out to at least 4 decimal places with our percentages but I was using shorthand for the purpose of this message board. This pension group is awesome! Where else could you find 16 decimal places in a response?

Check the definition of "professional" in the PBGC statute and/or reg. ERISA section 4021(c).

And to be real clear about this, it doesn't matter if it is a DB or DC plan, the answer would be the same. The reason the answers are what they are is because all the QDRO rules tell you is if you have a valid QDRO. There are no QDRO rules that tell you what a QDRO has to say that isn't related to it being a valid QDRO or not. As such the plan benefits are just property that can be negotiated over in a property settlement during a divorce. So if one party is willing to give up a part of their pension benefits as part of the property settlement, so be it from the plan's perspective (as long as there is a valid QDRO).