Section 1700-03-03-.02 - DEFINITIONSIn addition to the definitions contained in T.C.A. § 8-34-101, the following definitions are applicable to this chapter:
(1) Alternate payee means a former spouse of a member or retiree who is recognized by a qualified domestic relations order as having a right to receive all or a portion of the benefits payable by the retirement system with respect to such member or retiree.(2) Qualified domestic relations order ("QDRO") has the same meaning as provided in § 414(p) of the Internal Revenue Code of 1986, codified in 26 U.S.C. § 414(p); provided, that such order may only relate to the provision of marital property rights for the benefit of the former spouse of the member or retiree.(3) Refund means a withdrawal of the member's accumulated contributions pursuant to T.C.A. § 8-37-210.Tenn. Comp. R. & Regs. 1700-03-03-.02
Original rule filed March 28, 2016; effective 6/26/2016.Authority: T.C.A. §§ 8-34-101, 8-34-313, 8-36-128, and 8-37-210.