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It would help is you would copy and paste the exact language of the QDRO. There are generally two methods of allocating defined benefit plans. The first is what is known as a "shared interest" allocation where the Alternate Payee receives a share of the Participant's benefit if, as and when the Participant receives it, plus there is normally a survivor annuity benefit payable after the death of the Participant. The other method is the "separate interest" allocation where the Alternate Payee receives a share of the Participant's accrued benefits as of the date of the divorce and will have the option to begin receipt payments even if the Participant is not in payout status, but only if the Participant is over age 50 and eligible to retire. Bottom line, nobody can give you a valid answer without seeing the QDRO. David

Is this still an open issue? If so, read the attached Memo re: Gains and Losses. I suggest that they are implicit. David GoldbergGains and Losses Excerpt 10-29-15.pdf