QDRO/Earliest Retirement Age

[KJohnson]

Plan requires a break in service for a distribution. Calendar year plan. Participant is over age 50. Plan does not have immediate payment to alternate payee. QDRO entered in February before particpant has 500 Hours of Service. QDRO rceived by plan in March after particpant has 500 hours of service. What is the earliest retirement age? I know in this situation it would be "The earliest date on which the participant could begin receiving benefits under the plan if the participant separated from service with the employer " However, when do you determine the hypothetical termination? When QDRO was entered (which would mean the participant would have a break in the current year)? Received(which would mean the particpant woudl not have a break into the folloiwng year)? Some other time?