Tennessee Code 8-25-210 – Claims under qualified domestic relations order
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Terms Used In Tennessee Code 8-25-210
- Internal Revenue Code: means the Internal Revenue Code of 1986, codified in United States Code, title 26, as amended. See Tennessee Code 8-34-101
- Property: includes both personal and real property. See Tennessee Code 1-3-105
- Retirement: means withdrawal from membership with a retirement allowance granted under chapters 34-37 of this title. See Tennessee Code 8-34-101
Any optional retirement program established pursuant to this part shall honor claims under a qualified domestic relations order. For purposes of this section, “qualified domestic relations order” has the same meaning ascribed to it in Section 414(p) of the federal Internal Revenue Code of 1986 ( 26 U.S.C. § 414(p) ); provided, that such order may relate only to the provision of marital property rights for the benefit of the former spouse of the optional retirement program participant.