29 CFR §2530.206

1. (a)Scope. This section implements section 1001 of the Pension Protection Act of 2006 by clarifying certain timing issues with respect to domestic relations orders and qualified domestic relations orders under the Employee Retirement Income Security Act of 1974, as amended (ERISA), 29 U.S.C. 1001 et seq. The examples herein illustrate the application of this section in certain circumstances. This section also applies in circumstances not described in the examples.
2. (b)Subsequent domestic relations orders.
   1. (1)Subject to paragraph (d)(1) of this section, a domestic relations order shall not fail to be treated as a qualified domestic relations order solely because the order is issued after, or revises, another domestic relations order or qualified domestic relations order.
   2. (2)The rule described in paragraph (b)(1) of this section is illustrated by the following examples:
3. (c)Timing.
   1. (1)Subject to paragraph (d)(1) of this section, a domestic relations order shall not fail to be treated as a qualified domestic relations order solely because of the time at which it is issued.
   2. (2)The rule described in paragraph (c)(1) of this section is illustrated by the following examples:
4. (d)Requirements and protections.
   1. (1)Any domestic relations order described in this section shall be a qualified domestic relations order only if the order satisfies the same requirements and protections that apply under section 206(d)(3) of ERISA.
   2. (2)The rule described in paragraph (d)(1) of this section is illustrated by the following examples: