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Domestic Relations Orders in Divorce Settlements by pbd53851

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									QILDRO



     Qualified Illinois Domestic Relations Orders:
Information for TRS Members in Divorce Proceedings




         Retirement Security for Illinois Educators
     Important Reminder
     When you submit a QILDRO to TRS, make sure you have enclosed the following:
     • a check for the $50 processing fee
     •    the original signed consent form (required if TRS membership started before July 1, 1999)
     •    a certified copy of the QILDRO
     When you submit a Calculation Order to TRS, make sure you have enclosed the following:
     • a check for the $50 processing fee
     •    a certified copy of the Calculation Order


Contents
Foreword  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 1
Time Line  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 2
TRS Benefits and Divorce  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 3
     What is a QILDRO? . . . . . . . . . . . . . . . . .                                                                          .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   3
     Division of benefits . . . . . . . . . . . . . . . . .                                                                       .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   3
     What is a Calculation Order? . . . . . . . . . . . .                                                                         .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   3
     What benefits may be paid to a former spouse? . .                                                                            .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   4
     What benefits are not payable through a QILDRO?                                                                              .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   5
     What is the consent requirement? . . . . . . . . .                                                                           .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   5
     What about death benefits? . . . . . . . . . . . . .                                                                         .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   5
     What about disability benefits? . . . . . . . . . .                                                                          .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   5
     What about health insurance benefits? . . . . . .                                                                            .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   6
     What about past or out-of-state divorces? . . . . .                                                                          .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   6
     TRS does not honor QDROs . . . . . . . . . . . .                                                                             .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   6
Benefit Information for Divorce  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 7
     In response to subpoena or member’s request .                                                              .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   7
     When TRS receives a percentage QILDRO . . .                                                                .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   7
     At retirement . . . . . . . . . . . . . . . . . .                                                          .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   8
     When TRS receives a Calculation Order . . . .                                                              .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   8
     At notice of member’s death . . . . . . . . . .                                                            .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .   .   8
Completing the QILDRO  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                              .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        . 9
Completing the Calculation Order  .  .  .  .  .  .  .  .  .                                                                                     .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        . 10
QILDRO and Calculation Order Comparison Chart                                                                                                   .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        . 10
Filing Procedure  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                                       .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        . 11
     Where to send . . . . . .           .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    11
     Processing fees . . . . .           .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    11
     Certified copy required .           .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    11
     TRS notice . . . . . . .            .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    .    .   .    .    .    .    .    .    .        .        .        .    11
Implementing the QILDRO .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 12
     What if TRS has not received a Calculation Order? . . . . . . . . . . . . . . . . . . . . . . . . . . 12
     What if the alternate payee is missing? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12
Effective Date of QILDRO                      .        .        .        .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        . 13
Expiration of QILDRO  .  .                    .        .        .        .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        . 13
Amended Orders  .  .  .  .  .                 .        .        .        .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        . 13
Form Samples  .  .  .  .  .  .  .             .        .        .        .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        .    .    .    .    .    .    .    .        .        .        .        . 13
                                                                                                         Page 1


Foreword
This publication provides information about                      spouses, and
Qualified Illinois Domestic Relations Orders, or                 their attorneys.
QILDROs. This publication and the required forms                 H o w e v e r, T R S
are available online at trs.illinois.gov.                        attorneys and staff
                                                                 do not testify in
QILDROs are issued in accordance with Illinois
                                                                 divorce proceed-
state law, Article 1, Section 119 of the Illinois
                                                                 ings or provide
Pension Code, 40 ILCS 5/1-119. The Pension Code
                                                                 legal, financial,
is available on the General Assembly Web site.
                                                                 or other profes-
From the TRS Web site, click on the link “General
                                                                 sional advice to
Information,” then “Key Statutory Provision,
                                                                 members or their
Article I.” The QILDRO law is in Section 1-119.
                                                                 spouses.
TRS has administrative rules that explain our
                                                                 This subject matter may be of considerable finan-
procedures for administering QILDROs. From
                                                                 cial and legal significance. TRS does not assume
the TRS Web site, click on the TRS link “General
                                                                 responsibility for specific consequences of apply-
Information,” then “Administrative Rules.” The
                                                                 ing this information to a particular person. It is
QILDRO rules are contained in Subpart M.
                                                                 strongly recommended that you obtain compe-
You and your attorney should carefully review this               tent legal advice and other expert assistance as
information. This publication does not provide an                necessary.
opinion or legal, financial, or other professional
                                                                 For detailed information about QILDROs, please
advice. The General Counsel’s Office is available to
                                                                 consult the Illinois Pension Code and the TRS
provide information about QILDROs to members,
                                                                 administrative rules. If there is any conflict
                                                                 between this information and applicable law or
                                                                 administrative rules, the law and administrative
                                                                 rules prevail.




                                       Retirement Security for Illinois Educators
Page 2


Time Line
Observe the following time line when considering TRS benefits in divorce proceedings.

As you are considering divorce                 Obtain the TRS QILDRO publication from our Web site at trs.illinois.gov.
                                               If you do not have Internet access, call the TRS Forms Order Line at
                                               (800) 207-6948 or call (800) 877-7896 to request a copy.

30 to 45 days before needed                    Request a statement of benefit information for divorce by calling the
                                               Member Services Department at (800) 877-7896. Sent to TRS members
                                               upon request. Current and former spouses and third parties, includ-
                                               ing attorneys, must provide the member’s written authorization or
                                               subpoena.

Court date                                     Illinois court may, in its discretion, enter a QILDRO. Obtain a certified
                                               copy1 from clerk of court.

After court issues QILDRO                      Send to TRS General Counsel’s Office: certified copy1 with a $50 pro-
                                               cessing fee and an original or certified copy1 of Consent to Issuance of
                                               QILDRO signed by the member2.

Within 45 days after TRS                       TRS sends notice3 regarding validity of QILDRO. If QILDRO is valid
receives QILDRO                                and uses percentages, TRS will provide a statement of benefit informa-
                                               tion for divorce4.


Within 45 days after member                    If TRS has a valid percentage QILDRO on file, TRS will provide a state-
retires                                        ment of benefit information for divorce4.

When member retires                            If percentage QILDRO was filed with TRS, obtain Calculation Court
                                               Order and send to TRS General Counsel’s Office: certified copy1 of
                                               Calculation Order and $50 processing fee.

Within 45 days after TRS receives              TRS sends notice3 regarding validity of Calculation Order.
Calculation Order

If member is retired when TRS                  For percentage QILDROs, TRS needs a Calculation Order to pay the
receives QILDRO                                alternate payee. Within 45 days of receipt, TRS sends notice regarding
                                               validity of QILDRO and a statement of benefit information for divorce4.


When TRS receives notice of                    If QILDRO allocates lump-sum death benefit to alternate payee, TRS
member’s death                                 will provide death benefit information4.




1.	 Clerk	of	court’s	seal	or	stamp	certifies	true	and	correct	copy	of	original	court	order. Plain or file-stamped copies
    are unacceptable.
2.	 Consent	form	only	required	for	pre-July	1,	1999	members.
3.	 Notice	is	sent	to	member,	alternate	payee,	and	attorney(s)	of	whom	TRS	is	aware.
4.	 See	“Benefit	Information	for	Divorce,”	page	7	of	this	publication.




                                                Retirement Security for Illinois Educators
                                                                                                           Page 3


TRS Benefits and Divorce
What is a QILDRO?                                                      apply to any
“QILDRO” is an acronym for Qualified Illinois                          or all, depend-
Domestic Relations Order (pronounced kwil-dro).                        ing on what is
A QILDRO is a court order issued by an Illinois                        decided in the
court that requires an Illinois public retirement                      divorce.
system, such as TRS, to pay an alternate payee a                  •    Which method
designated portion of a TRS member’s retirement                        will be used
benefit, certain refunds, or lump-sum death ben-                       to designate
efit. An alternate payee is typically an ex-spouse,                    the alternate
but may be a current spouse, child, or other                           payee’s share:
dependent.                                                             dollar amount,
QILDROs are different from, and should not be                          percentage of
confused with Qualified Domestic Relations                             the marital portion, or percentage as of the
Orders, or QDROs. TRS cannot honor QDROs.                              retirement date?
                                                                  •    Will monthly payments continue until death,
Division of benefits                                                   or will the QILDRO terminate after a specified
TRS benefits may be a marital asset. Your personal                     number of payments?
attorney should advise you about whether a former
                                                                  •    For percentage QILDROs, who will be respon-
spouse is entitled to any of your TRS benefits and
                                                                       sible for obtaining the Calculation Order and
the proper division of those benefits under Illinois
                                                                       sending it to TRS?
law. TRS cannot tell you how to divide those ben-
efits or provide legal or other advice about your                 TRS provides benefit information for divorce to
divorce.                                                          help you determine allocation of the alternate
                                                                  payee’s share. TRS also provides general infor-
TRS may only pay benefits to a former spouse                      mation about TRS benefits, procedures, and form
according to a QILDRO. TRS cannot pay an ex-                      requirements as explained in this publication.
spouse based on a QDRO, judgment for dissolution
of marriage, or marital settlement agreement. Even                TRS implements valid court orders that it receives.
if TRS has a valid QILDRO on file, payment can-                   It is not our role to provide advice or comment
not be accelerated to pay a former spouse before                  on whether the court orders are consistent with
the TRS member is paid. An alternate payee will                   the terms of your divorce. The divorcing couple
only receive payment if and when the TRS member                   and their attorneys decide how to complete the
receives payment. An alternate payee will never                   QILDRO and Calculation Order. TRS cannot help
receive more or different benefits than the TRS                   you make these decisions, perform any calcula-
member is eligible to receive.                                    tions for you, or tell you whether the numbers in
                                                                  the QILDRO or Calculation Order are accurate or
The QILDRO allows the divorcing couple and their                  consistent with what was decided in the divorce.
attorneys to select from several methods to allocate
the alternate payee share. The TRS member and                     What is a Calculation Order?
former spouse, with advice from their attorneys                   The QILDRO Calculation Court Order (Calculation
and financial advisors, may wish to consider:                     Order) is a court order issued by an Illinois court
                                                                  that tells the retirement system the amount of the
•   What will the QILDRO allocate to the alternate
                                                                  TRS benefit or refund to pay the QILDRO alternate
    payee: retirement benefit, partial refund, termi-
                                                                  payee. The Calculation Order is a separate court
    nation refund or lump-sum retirement benefit,
                                                                  order from the QILDRO.
    or lump-sum death benefit? The QILDRO may




                                        Retirement Security for Illinois Educators
Page 4



No Calculation Order is required if the QILDRO                  forfeits all rights to TRS benefits, unless benefits
expresses amounts payable to the alternate payee                are reinstated through repayment of the refund
as dollar amounts. If the QILDRO expresses the                  plus interest after returning to TRS-covered service
alternate payee share as a percentage, another                  for at least one year.
court order — the Calculation Order — is required
to tell TRS how much to pay the alternate payee                 A member may receive a lump-sum retirement
with respect to that benefit or refund. For any                 benefit at age 65 if the member has fewer than
benefit or refund expressed as a percentage in the              five years of TRS service credit, has terminated
QILDRO, TRS must receive a Calculation Order                    TRS-covered employment, and has not taken a
before the alternate payee may be paid.                         termination refund.

The Calculation Order may be submitted with                     Partial refunds
the QILDRO, or after the amount of the affected                 The QILDRO allows the alternate payee to receive
benefit or refund is known. This two-step process               a designated portion of a “partial refund.” Partial
may be useful when divorce occurs before the                    refunds that a member may receive are the
member retires.                                                 following:
                                                                •    Refund of survivor benefit contributions pay-
What benefits may be paid to a former
                                                                     able to a member before death, if the member
spouse?                                                              does not have any dependent beneficiaries
A QILDRO alternate payee may only receive the
following benefits that the TRS member or benefi-               •    Refund of retirement contributions for service
ciary is entitled to receive:                                        credit exceeding 34 years after July 1, 1998, if
                                                                     the member did not elect a 2.2 upgrade of pre-
•      Retirement benefits                                           July 1, 1998 service credit
•      Termination refunds                                      •    Certain upgrade cost refunds payable to a
                                                                     member who elected a 2.2 upgrade of pre-July
•      Certain “partial refunds”                                     1, 1998 service credit
•      Lump-sum death benefits                                  •    Refund of contributions for excess optional
                                                                     service
The QILDRO may allocate portions of one, sev-
eral, or all of these benefits and refunds to the               •    Refund of an Early Retirement Option (ERO)
alternate payee, depending on what is decided in                     contribution payable to a member who did not
the divorce.                                                         retire under the provisions of ERO

Retirement benefits                                             A member may apply for a refund of survivor
A member with five or more years of TRS service                 benefit contributions at retirement or at any time
credit and who has met all eligibility requirements             in retirement if he or she has no dependent ben-
receives a monthly retirement annuity for the                   eficiaries. TRS cannot compel a member to take a
member’s lifetime.                                              survivor benefit refund. Upon accepting a survivor
                                                                benefit refund, no TRS survivor benefits will be
Termination refunds and                                         payable, unless survivor benefits are reinstated
lump-sum retirement benefits                                    through repayment of the refund after returning to
A member may elect to receive a refund of retire-               TRS-covered service for at least one year.
ment contributions four months after the last
day of TRS-covered employment. TRS cannot                       The amount an alternate payee may possibly
compel a member to take a termination refund.                   receive from all partial refunds will never exceed
Upon accepting a termination refund, the member                 what is provided in the QILDRO.




                                      Retirement Security for Illinois Educators
                                                                                                          Page 5



What benefits are not payable through                           change your beneficiary designation, you must
a QILDRO?                                                       complete and file a new beneficiary designation
Monthly survivor benefits, disability benefits,                 form with TRS. The form is available on the TRS
and health insurance cannot be reached through                  Web site, trs.illinois.gov, through the TRS Forms
a QILDRO. A QILDRO does not provide any insur-                  Order Line at (800) 207-6948, or by calling TRS
ance coverage or make a former spouse eligible to               at (800) 877-7896.
participate in a TRS member’s insurance.                        The QILDRO law allows an alternate payee to
What is the consent requirement?                                receive a share of any lump-sum death benefit
If TRS membership started before the QILDRO law                 payable upon a TRS member’s death. However,
took effect on July 1, 1999, a QILDRO will only be              monthly survivor benefits are never reachable
valid if the TRS member consents in writing. The                through a QILDRO.
member’s signed consent form must accompany                     Do not make erroneous assumptions about TRS
the QILDRO. The required form must be obtained                  death benefits. Here are some things to keep in
from the TRS Web site as explained in the “Form                 mind when considering survivor benefits in the
Samples” section on page 13 of this publication.                context of divorce:
The consent form must not be retyped.
                                                                •    A QILDRO does not take precedence over the
The consent form must be signed by the member.                       rights of the named beneficiary.
The law does not provide that the court or anyone
                                                                •    TRS does not provide an automatic spousal
else may sign or compel signature of the consent
                                                                     death benefit. The member’s current spouse
form if the member is absent or refuses to sign the
                                                                     will not receive any death benefit from
consent.
                                                                     TRS unless designated by the member as a
There is no consent requirement if TRS member-                       beneficiary.
ship started on or after July 1, 1999.                          •    The member’s former spouse will not receive
                                                                     any death benefit from TRS unless designated
Why does TRS need Social Security
                                                                     by the member as a beneficiary or the QILDRO
numbers?
                                                                     allocates a share of the lump-sum death benefit
The QILDRO law requires the member’s and alter-
                                                                     to the alternate payee.
nate payee’s Social Security numbers (SSN)s to be
provided on the QILDRO, Consent, and Calculation                •    A former spouse is never eligible to receive
Order forms. TRS needs SSNs for federal tax-                         monthly survivor benefits, even if designated
reporting purposes associated with payment of                        as a beneficiary or named as an alternate payee
benefits and refunds. TRS will not use your SSN                      in the QILDRO. Only a lump-sum death benefit
for any purpose other than tax reporting. TRS has                    may be paid to a former spouse.
policies and procedures in place to protect the                 •    If an ex-spouse is designated as a beneficiary
confidentiality of your SSN.                                         for survivor benefits on the TRS beneficiary
                                                                     designation form, none of the other designated
What about death benefits?                                           dependent beneficiaries (e.g., current spouse
Death benefits are paid according to the most                        or minor children) will be eligible to receive
recent beneficiary designation on file with TRS at                   monthly survivor benefits. You may wish to
the time of death. When you divorce, review your                     discuss the potential impact on dependent
beneficiary designation on file with TRS and make                    beneficiaries with your personal attorney.
any desired changes to ensure that death benefits
will be paid to your intended beneficiaries. To                 •    A dependent beneficiary designated by the
                                                                     member will have the option of a lump-sum




                                      Retirement Security for Illinois Educators
Page 6



    or monthly annuity. If the monthly annuity                    a former spouse eligible to participate in the mem-
    is selected, the maximum lump sum death                       ber’s insurance.
    benefit that could be payable to a QILDRO
    alternate payee is $1,000.                                    What about past or out-of-state
                                                                  divorces?
•   A TRS member has a statutory right to name
                                                                  If you are already divorced and your ex-spouse is
    any person or entity as a beneficiary and to
                                                                  entitled to share in your retirement benefits, it may
    change the beneficiary designation at any time,
                                                                  be possible to request an Illinois court to enter a
    even if a divorce requires the ex-spouse to be
                                                                  QILDRO. Please seek advice from your personal
    designated as beneficiary. TRS cannot compel
                                                                  attorney about obtaining a QILDRO based on a
    the member to name or prevent the member
                                                                  past divorce.
    from naming a specific person as a beneficiary.
    The divorce may impose independent obliga-                    If your divorce occurred in another state, it may
    tions. Please consult your personal attorney                  be possible to request an Illinois court to enter a
    about those obligations.                                      QILDRO. Courts in other states do not have statu-
What about disability benefits?                                   tory authority or jurisdiction to issue QILDROs.
No TRS disability benefit or disability retirement                However, an Illinois court may be requested to
annuity is payable to a former spouse. If a TRS                   enter a QILDRO based on your out-of-state divorce.
member is receiving a disability benefit or dis-                  Please seek advice from your personal attorney if
ability retirement annuity and transfers to an age                you were divorced in a state other than Illinois and
retirement annuity, a valid QILDRO on file with                   you wish to obtain a QILDRO.
TRS will be implemented once the member begins                    TRS does not honor QDROs
receiving age retirement annuity payments. The                    Some attorneys unfamiliar with public pensions
member must meet certain eligibility requirements                 assume that TRS is subject to Qualified Domestic
to receive a disability benefit or transfer to an age             Relations Orders, or QDROs. TRS does not honor
retirement annuity.                                               QDROs. Illinois courts have ruled that public
What about health insurance benefits?                             pension funds are not subject to QDROs. The
TRS does not provide health insurance benefits.                   Employee Retirement Income Security Act of 1974,
The Teachers’ Retirement Insurance Program                        or ERISA, does not apply to TRS. A QILDRO is the
(TRIP) is available to eligible TRS annuitants and                only way that TRS may pay a former spouse any
beneficiaries through the Illinois Department of                  part of your TRS benefits.
Central Management Services (CMS). A QILDRO
does not provide any insurance coverage or make




                                        Retirement Security for Illinois Educators
                                                                                                             Page 7


Benefit Information for Divorce
To help the parties value the benefit for divorce                 In response
purposes, TRS provides a statement of benefit                     to subpoena
information for divorce. The statement is specifi-                or member’s
cally designed to provide all information required
                                                                  request
by the QILDRO law. Benefit estimates prepared
                                                                  The Benefit
for other purposes should not be relied on for
                                                                  Information for
divorce.
                                                                  Divorce state-
The Benefit Information for Divorce statement is                  ment is provided
provided in response to a subpoena or the mem-                    to members in
ber’s request, when TRS receives a percentage                     response to their
QILDRO, when the member retires, and upon                         request. Due to our
notice of the member’s death if the QILDRO                        member informa-
allocates a lump-sum death benefit to the alter-                  tion confidentiality rule, the statement is only
nate payee. The Benefit Information for Divorce                   provided to spouses (current and former) and
Statement is provided as soon as possible and                     third parties (including attorneys), in response to a
no later than 45 days after the triggering event.                 subpoena or with the member’s written authoriza-
Applicable interest is included in the estimates                  tion. Contact the Member Services Department at
provided. TRS also provides general information                   (800) 877-7896 to request the Benefit Information
about benefits, the relevant QILDRO procedures,                   for Divorce Statement.
rules, and the required forms.
                                                                  Please plan ahead and request the information
Information provided for divorce purposes shows                   at least 30 to 45 days before it is needed. TRS
total, actual career information on our database at               is unable to accommodate “rush” requests for
the time of the request, assuming the earliest age at             imminent court dates.
which the member could receive a non-discounted
                                                                  If requested, TRS also provides the TRS Member	
annuity, i.e., age 60. The statement includes a
                                                                  Guide which contains general information about
monthly annuity estimate as well as other informa-
                                                                  TRS benefits, and this QILDRO publication which
tion required by the QILDRO law. The statement
                                                                  explains the relevant QILDRO procedures and the
provides information through June 30 of the last
                                                                  required forms. The TRS administrative QILDRO
completed school year recorded on our database.
                                                                  rules are also available on the TRS Web site.
Due to the annual reporting cycle for TRS-covered
employers, TRS cannot provide information to a                    When TRS receives a
date other than June 30.                                          percentage QILDRO
In preparing a benefit statement for divorce, TRS                 When TRS receives a valid QILDRO that uses a per-
does not speculate as to potential future events                  centage method of allocating retirement benefits
such as early retirement, reciprocal retirement,                  to the alternate payee, TRS provides the following
additional service credit, future salary increases,               information:
purchase of optional or refunded service, or statu-               If QILDRO is received prior to retirement
tory changes. Hypothetical estimates assuming                     • School year of initial TRS membership
facts that are different from the actual retirement               •    Amount of permissive and regular service
record are not provided. TRS does not provide                          credit
actuarial opinions as to present market value of a
                                                                  •    Non-reduced monthly retirement benefit
member’s benefits or other interests.
                                                                       estimate




                                        Retirement Security for Illinois Educators
Page 8



•   Earliest date when non-reduced monthly retire-              At retirement
    ment benefit will become payable                            •    Effective date of retirement (date retirement
•   Permissive service credit purchased                              benefits commence)
•   2.2 upgrade information                                     •    Amount of permissive and regular service
                                                                     credit
•   Refund upon termination of employment
                                                                •    Actual monthly retirement benefit
•   Partial member’s refunds paid or payable
                                                                •    Partial member’s refunds paid or payable
•   Lump-sum death benefit amount
                                                                •    Lump-sum death benefit amount
•   Whether member has filed a
    retirement application                                      •    If percentage QILDRO is on file with TRS but
                                                                     no Calculation Order has been received, TRS
•   Intended retirement date, if member has filed
                                                                     will notify that Calculation Order is needed to
    retirement application
                                                                     implement the QILDRO
If QILDRO is received after retirement
• Effective date of retirement (date retirement                 When TRS receives a Calculation Order
    benefits commence)                                          •    Notify of receipt
•   Amount of permissive and regular                            •    Notify if no underlying QILDRO on file with
    service credit                                                   TRS
•   Actual monthly retirement benefit                           •    Notify if underlying QILDRO does not clearly
                                                                     indicate amount payable
•   Partial member’s refunds paid or payable
•   Lump-sum death benefit amount
                                                                At notice of member’s death
                                                                •    Lump-sum death benefit amount
                                                                •    Only provided if QILDRO allocates share of
                                                                     lump-sum death benefit to alternate payee




                                      Retirement Security for Illinois Educators
                                                                                                          Page 9


Completing the QILDRO
The QILDRO form should be obtained from the                      service credit
TRS Web site, trs.illinois.gov. The form is designed             earned by the
to be filled in online and printed, and must not be              member and
retyped. The QILDRO form changed July 1, 2006.                   also includes
If you have an old QILDRO form, do not use it.                   repayment of
Retyped and obsolete QILDRO forms are returned                   refunded ser-
to the sender unprocessed.                                       vice. “Permissive
                                                                 service” means
You and your attorney should carefully review and
                                                                 service credit pur-
complete the QILDRO form. TRS cannot do this
                                                                 chased by the TRS
for you. Certain sections contain multiple options
                                                                 member and also
from which you must select only one option. If
                                                                 includes unused
you fill in more than one option where the form
                                                                 vacation and unused sick leave that is used to
indicates that you are to select only one option,
                                                                 calculate the member’s retirement benefit.
the QILDRO cannot be interpreted and will be
rejected by TRS. If some sections do not apply,                  Section IX of the QILDRO form also provides a
simply leave them blank.                                         selection for “other.” This selection is not recom-
                                                                 mended. All TRS service credit is either regular or
Section IX of the QILDRO form is the marital
                                                                 permissive according to the QILDRO law. There
portion benefit calculation formula. Reviewing
                                                                 is no “other” service credit category for TRS
Section IX of the QILDRO form may be instructive
                                                                 members.
as you determine a method of calculating the mari-
tal value of the pension benefit. The chart on page              Be sure to keep a copy of your QILDRO. If you
10 of this publication helps you decide whether to               submit a Calculation Order at a later date, you
complete Section IX of the QILDRO form. If you                   will need the underlying QILDRO to prepare the
are completing Section IX, “regular service” means               Calculation Order.




                                       Retirement Security for Illinois Educators
Page 10


Completing the Calculation Order
The Calculation Order form should be obtained                   Be sure to complete the same sections in the
from the TRS Web site, trs.illinois.gov. Parties                QILDRO and Calculation Order. If the sections
involved must complete the Calculation Order, not               completed in the Calculation Order do not corre-
TRS. The form is designed to be filled in online                spond exactly with the sections completed in the
and printed, and must not be retyped. Retyped                   underlying QILDRO, it will be invalid.
Calculation Order forms are returned to the sender
                                                                If desired, separate Calculation Orders may be
unprocessed.
                                                                submitted at different times for different benefits or
You and your attorney should carefully review and               refunds designated as percentages in the QILDRO.
complete the Calculation Order form. TRS cannot                 But remember, TRS cannot pay an alternate payee
do this for you. The Calculation Order provides                 an affected benefit or refund designated as a per-
the “numbers” that TRS needs to implement a                     centage in the QILDRO until the retirement system
percentage QILDRO. The Calculation Order must                   receives a Calculation Order corresponding to that
be based on an underlying QILDRO between the                    affected benefit or refund.
same TRS member and alternate payee.
                                                                You will need a copy of the underlying QILDRO
A Calculation Order is not needed for amounts                   to complete the Calculation Order. The following
expressed as dollar amounts in the underlying                   chart shows which sections of the Calculation
QILDRO. The Calculation Order is only required                  Order to complete so that it will correspond with
for those portions of the QILDRO that use a                     the QILDRO.
percentage method of allocating benefits to the
alternate payee.

QILDRO and Calculation Order Comparison Chart
                                       Complete marital portion benefit
                                            calculation formula                       Complete corresponding
   If you completed QILDRO Section          QILDRO Section IX                        section in Calculation Order
              III.A.1                                    No                                      No
              III.A.2                                    Yes                                    3(a)
              III.A.3                                    No                                     4(A)
               V.A.1                                     No                                      No
               V.A.2                                     Yes                                    3(b)
               V.A.3                                     No                                     4(B)
              VI.A.1                                     No                                      No
              VI.A.2                                     Yes                                    3(c)
              VI.A.3                                     No                                     4(C)
              VII.A.1                                    No                                      No
              VII.A.2                                    Yes                                    3(d)
              VII.A.3                                    No                                     4(D)
QILDRO Section III: monthly retirement benefit                  QILDRO Section VI: partial refund
A.1: dollar amount                                              A1: dollar amount
A.2: percentage of marital portion                              A2: percentage of marital portion
A.3: percentage as of retirement date                           A3: percentage as of retirement date
QILDRO Section V: termination refund or                         QILDRO Section VII: lump-sum death benefit
lump-sum retirement benefit                                     A1: dollar amount
A1: dollar amount                                               A2: percentage of marital portion
A2: percentage of marital portion                               A3: percentage as of retirement date
A3: percentage as of retirement date


                                      Retirement Security for Illinois Educators
                                                                                                            Page 11


Filing Procedure
Where to send                                                    TRS notice
QILDROs and Calculation Orders should be sent                    The court order
to:                                                              (QILDRO or
                                                                 Calculation
   Teachers’ Retirement System
                                                                 Order) is date-
   of the State of Illinois
                                                                 stamped when
   General Counsel’s Office
                                                                 TRS receives it
   2815 West Washington Street
                                                                 and is deemed
   P.O. Box 19253
                                                                 received on that
   Springfield, IL 62794-9253
                                                                 date. The member,
Processing fees                                                  alternate payee,
Each court order submitted to TRS requires an                    and attorney(s)
accompanying $50 non-refundable processing                       of whom TRS is
fee, by check payable to the Teachers’ Retirement                aware receive a notice within 45 days after the
System. The processing fees help defray TRS’s                    TRS General Counsel’s Office received the order.
administrative costs associated with QILDRO                      The notice indicates whether the order is valid and
and Calculation Order processing and tracking.                   other pertinent information. If invalid, the notice
Because this is a processing fee, a new $50 fee is               specifies the reasons.
required with each new or amended court order                    All deficiencies must be corrected before TRS may
(separate fees for each QILDRO and Calculation                   honor the court order. In most cases, deficiencies
Order) submitted to TRS. If a QILDRO and                         are easily corrected, for instance, by sending the
Calculation Order are submitted together, the                    $50 processing fee or a certified copy of the order. If
required processing fee is $100.                                 the order is defective, it will be necessary to obtain
Forgetting to enclose the processing fee is the most             a new or amended order from the court. TRS will
common error. Please remember to enclose the                     send a new notice in response to each correction
processing fee for each court order.                             or amended court order.

Certified copy required                                          An invalid QILDRO has no effect on the member’s
Remember to send TRS a certified copy of the                     TRS benefits. No QILDRO or Calculation Order is
court order. A certified copy bears the clerk of                 valid until all deficiencies have been corrected.
court’s seal or stamp certifying the document as a
true and correct copy of the original document. A
faxed or plain, file-stamped, or attorney-certified
copy will be rejected.




                                       Retirement Security for Illinois Educators
Page 12


Implementing the QILDRO
The QILDRO is placed in the member’s record and                 in the QILDRO, if
remains dormant until an affected benefit or refund             possible. TRS will
becomes payable. When one of these events occurs,               hold the alternate
TRS sends notice to the alternate payee at the last             payee’s antici-
reported address on file with TRS. To complete the              pated payment
process, the alternate payee must return an address             and begin pay-
verification and withholding election form. Failure             ing the member’s
to return the required paperwork within 180 days                monthly retire-
may result in payment delay or imposition of man-               ment benefit, less
datory 20 percent federal income tax withholding.               the amount held
                                                                for the alternate
What if TRS has not received a                                  payee, pending
Calculation Order?                                              receipt of the
For percentage QILDROs, TRS must receive a                      Calculation Order. Once the Calculation Order
Calculation Order to pay the alternate payee. If                is received, TRS will adjust the amounts to agree
desired, the Calculation Order may be submitted                 with the Calculation Order and begin paying the
to TRS once the amount of the affected benefit or               alternate payee. However, if TRS cannot determine
refund becomes known. The member, alternate                     an anticipated payment based on the QILDRO,
payee, and attorney(s) of whom TRS is aware                     payments to the member and the alternate payee
will receive benefit information from TRS when                  will be held until the Calculation Order is received.
an affected benefit or refund becomes payable.
This information may be helpful in preparing the                Refund or lump-sum death benefit
Calculation Order.                                              When a refund or lump-sum death benefit subject
                                                                to a percentage QILDRO becomes payable, if no
The divorcing couple and their attorneys should                 Calculation Order has been received, TRS will
work out the details regarding who will be respon-              hold the affected refund or death benefit until the
sible for obtaining the Calculation Order and                   Calculation Order is received.
sending a certified copy to TRS when an affected
benefit or refund becomes payable. With the                     What if the alternate payee is missing?
passage of time that may occur between divorce                  It is the alternate payee’s responsibility to notify
and retirement, attorneys may no longer be rep-                 TRS of name and address changes to receive pay-
resenting their former clients, may be difficult to             ment. The law does not require the retirement
locate, or unavailable to see that the Calculation              system to search for a missing alternate payee,
Order is entered. If no one follows through and                 other than sending notice to the last address
TRS does not receive a Calculation Order, a valid               reported to TRS.
percentage QILDRO on file with TRS cannot be                    If notice to the alternate payee is undeliverable,
implemented. Remember, the alternate payee                      TRS will hold the amount payable to the alternate
will not receive payment from TRS based on a                    payee for 180 days from the date TRS sent the
percentage QILDRO until a Calculation Order is                  notice or the date the benefit becomes payable,
received for the affected benefit or refund.                    whichever is later. The amount held will not bear
Monthly retirement benefit                                      interest. If TRS is notified of the alternate payee’s
When a retirement benefit subject to a percentage               current address within 180 days, TRS will pay the
QILDRO becomes payable, if no Calculation Order                 amount held to the alternate payee.
has been received, TRS will attempt to determine
an anticipated payment based on information




                                      Retirement Security for Illinois Educators
                                                                                                         Page 13



If TRS does not learn the alternate payee’s current              Amended Orders
address within 180 days, TRS will pay the amount
held as it would be payable absent a QILDRO.                     An amended QILDRO or Calculation Order entered
If TRS later learns the alternate payee’s current                by the court should be sent to TRS in the same
address, TRS will implement the QILDRO with the                  manner as the original order. A certified copy of
next affected payment. The alternate payee has no                the amended order is required, accompanied by a
right to any amounts previously paid.                            $50 processing fee for each amended order submit-
                                                                 ted to TRS. If a TRS member is subject to multiple
Effective Date of QILDRO                                         QILDROs involving different alternate payees,
                                                                 submitting an amended QILDRO may cause that
The QILDRO takes effect with the first affected pay-
                                                                 alternate payee to lose the priority of payment held
ment that occurs at least 30 days after TRS received
                                                                 by the original QILDRO.
a valid QILDRO. Remember, if the QILDRO uses
percentages, TRS cannot pay the alternate payee                  Form Samples
until a valid Calculation Order has also been
received.                                                        TRS has its own QILDRO, Calculation Order, and
                                                                 consent forms that must be used for TRS members.
TRS annuity payments are disbursed on the first                  The required forms must not be retyped. Retyped
of each month for the prior month. Generally,                    or obsolete forms will be returned to the sender
expect about a three-month period from the date                  unprocessed. Please use the forms (PDF) which
TRS received a valid QILDRO, and Calculation                     are designed to be filled in online and printed
Order if required, until the alternate payee begins              from the TRS Web site, trs.illinois.gov. If there is
to receive monthly payments from TRS. During                     no way to access the forms online, please contact
this interim period, the couple may wish to make                 the TRS General Counsel’s Office. Following are
arrangements between themselves if the divorce                   samples of the required forms.
obligates the TRS member to pay a portion of the
monthly retirement benefit to the former spouse.

Expiration of QILDRO
For monthly retirement benefits, the QILDRO must
specify when payments to the alternate payee will
terminate:
•   Upon the death of the member or alternate
    payee, whichever is first to occur, or
•   After a certain number of payments are made
    to the alternate payee or upon the death of the
    member or alternate payee, whichever is first
    to occur
A QILDRO also ends when the member receives
a refund that terminates participation in TRS. A
QILDRO may also be terminated by a valid court
order expressly terminating the QILDRO.




                                       Retirement Security for Illinois Educators
Page 14


Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.

                        IN THE CIRCUIT COURT______________________________________________

                                        ______________________ COUNTY, ILLINOIS


   	        	       	       	       	       	         )

                            	       	       	         )	       	         No.	____________

                                                      )
                                 Sa
                                 QUALI IED LLINOIS DOMESTIC RELATIONS ORDER

             THIS CAUSE coming before the C rt fo he purpose of the entry of a Qualified Illinois Domestic Relations
   Order under the provisions of Section 1‑119 of th llino ension Code (40 ILCS 5/1‑119), the Court having jurisdiction
   over the parties and the subject matter hereof; the C rt find g that one of the parties to this proceeding is a member
                                                 m
   of a retirement system subject to Section 1‑119 of the Illin Pension Code (40 ILCS 5/1‑119), this Order is entered to
   implement a division of that party’s interest in the retire ent sys m; and the Court being fully advised;


   IT IS HEREBY ORDERED AS FOLLOWS:
                                                              pl
   I.   The definitions and other provisions of Section 1‑119 of     e I lin   Pen     n Code (40 ILCS 5/1‑119) are adopted
        by reference and made a part of this Order.
   II. Identification of Retirement System and parties:
                                                                           e
        Retirement system:	     Teachers’ Retirement System of the State of Illinois
        	                       (Name)
                                2815 West Washington, P.O. Box 19253, Springfield, Illinois 62794-9253
                                (Address)
        Member:	
        	                       (Name)
        	
                                (Mailing address)
        	
        	                       (Social	Security	number)
        Alternate payee:	
        	                       (Name)
        	
                                (Mailing address)
        	
        	                       (Social	Security	number)

                                The alternate payee is the member’s (Check one):
                                □ current	or	former	spouse		        □
                                                                    child or other dependent



   	                (Member’s	name)
                                                           Page 1 of 5




                                                Retirement Security for Illinois Educators
                                                                                                                                                    Page 15

Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.

     III.	 Monthly Retirement Benefit. The Retirement System shall pay the indicated amounts of the member’s retirement
           benefits to the alternate payee under the following terms and conditions:
            (A)   The Retirement System shall pay the alternate payee pursuant to one of the following methods (Complete
                  the ONE option that applies):	
                  (1)     $                               per month; or
                  	       	       (enter	amount)

                  (2)	                        % per month of the marital portion of said benefit with the marital portion defined using the
                          (enter percentage)
                          formula in Section IX; or
                  (3)	                        % per month of the gross amount of said benefit calculated as of the date the (Check one):
                  	       (enter percentage)
                          □	member’s	 □	altern te	payee’s
                                                                            (Check alternate payee only if the alternate payee will commence benefits af-
                  	                                                         ter the member commences benefits, e.g. if the member is receiving retirement
                          benefit commenc s                                 benefits at the time this Order is entered.)
                                       Sa
            (B)   If the member’s retirement bene has a ready commenced, payments to the alternate payee shall commence
                  either	(Check/complete the ON optio hat applies):	
                  (1)     □ as soon as administrative y poss                e upon this order being received and accepted by the Retirement
                          System; or                                                     (Enter any benefit payment date that will occur at least 30 days
                                                            m
                                                                                         after the date the retirement system receives a valid QILDRO,
                  (2)	    □ on the date of                                               but ONLY if payment to the alternate payee is to be delayed to
                                                                                         some future date; otherwise, check item (1) above.)
            (C)   If the member’s retirement benefit has not yet c men , payments to the alternate payee shall commence
                  as of the date the member’s retirement benefit comm nces.
                                                                            pl
            (D)   Payments to the alternate payee under this Secti                   I I sha term ate	(Check/complete the ONE option that
                  applies):	
                  (1)     □ upon the death of the member or the death of the alter                      e pa ee, whichever is the first to occur;
                          or	
                                                                                          e
                  (2)	    □	after	                                    payments are made to the altern te payee or upon the death of the member or
                  	       																			(enter	any	set	number)
                          the death of the alternate payee, whichever is the first to occur.
     IV.	   Post-retirement Increases. If the member’s retirement benefits are subject to annual post‑retirement increases,
            the alternate payee’s share of said benefits (check one)
     	      □            □
              	shall		 	shall	not	
            be recalculated or increased annually to include a proportionate share of the applicable annual increases.
     V.	    Termination Refund or Lump-sum Retirement Benefit. The Retirement System shall pay to the alternate payee
            the indicated amounts of any refund upon termination or any lump sum retirement benefit that becomes payable
            to the member, under the following terms and conditions:
            (A)   The Retirement System shall pay the alternate payee pursuant to one of the following methods (Complete
                  the ONE option that applies):	
                  (1)     $                               ; or
                  	       	       (enter	amount)

                  (2)	                         % of the marital portion of the refund or lump sum retirement benefit, with the marital
                          (enter percentage)
                          portion defined using the formula in Section IX; or
                  (3)	                         % of the gross amount of the refund or lump sum retirement benefit, calculated when
                  	       (enter percentage)
                          the member’s refund or lump sum retirement benefit is paid.



     	                   (Member’s	name)
                                                                           Page 2 of 5




                                                         Retirement Security for Illinois Educators
Page 16


Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.

           (B)   The amount payable to an alternate payee under Section V(A)(2) or V(A)(3) shall include any applicable
                 interest that would otherwise be payable to the member under the rules of the Retirement System.
           (C)   The alternate payee’s share of the refund or lump sum retirement benefit under this Section V shall be paid
                 when the member’s refund or lump sum retirement benefit is paid.
     VI.	 Partial Refund. The Retirement System shall pay to the alternate payee the indicated amounts of any partial refund
          that becomes payable to the member under the following terms and conditions:
           (A)   The Retirement System shall pay the alternate payee pursuant to one of the following methods (Complete
                 the ONE option that applies):	
                 (1)      $                            ; or
                 	        	      (enter	amount)

                 (2)	                      	% of        mar tal portion of said benefit, with the marital portion defined using the
                 	        (enter	percentage)
                                    Sa
                          formula in Section IX or
                 (3)	                          % of the ross a    unt of the benefit calculated when the member’s refund is paid.
                 	        (enter	percentage)

           (B)   The amount payable to an alternate pa e und Section VI(A)(2) or VI(A)(3) shall include any applicable
                                                       m
                 interest that would otherwise be paya le to th m mber under the rules of the Retirement System.
           (C)   The alternate payee’s share of the refund nder th Section VI shall be paid when the member’s refund is
                 paid.
     VII.	 Lump-sum Death Benefit. The Retirement System shal ay to e alternate payee the indicated amounts of any
                                                                    pl
           death benefits that become payable to the member’s d h bene bene iaries or estate under the following terms
           and conditions:
           (A)   To the extent and only to the extent required to effectua e thi ecti n VII, the alternate payee shall be
                 designated as and considered to be a beneficiary of the membe at th me of the member’s death and shall
                                                                                  e
                 receive	(Complete ONE of the following options):	
                 (1)      $                            ; or
                 	        	      (enter	amount)

                 (2)	                          % of the marital portion of death benefits, with the marital portion defined using the
                 	        (enter	percentage)
                          formula in Section IX; or
                 (3)		                         % of the gross amount of death benefits calculated when said benefits become payable.
                 	        (enter	percentage)

           (B)   The amount payable to an alternate payee under Section VII(A)(2) or VII(A)(3) shall include any applicable
                 interest payable to the death benefit beneficiaries under the rules of the Retirement System.
           (C)   The alternate payee’s share of death benefits under this Section VII shall be paid as soon as administratively
                 possible after the member’s death.
     VIII. If this Order indicates that the alternate payee is to receive a percentage of any retirement benefit or refund, upon
           receipt of the information required to be provided by the Retirement System under Section 1‑119 of the Illinois
           Pension Code (40 ILCS 5/1‑119), the calculations required shall be performed by the member, by the alternate
           payee, or by their designated representatives or designated experts. The results of the calculations shall be provided
           to the Retirement System via a QILDRO Calculation Court Order in accordance with Section 1‑119 of the Illinois
           Pension Code.
     IX.	 Marital Portion Benefit Calculation Formula (Option to calculate benefit in items III(A)(2), V(A)(2), VI(A)(2),
          and VII(A)(2) above). If in this Section “other” is circled in the definition of A, B, or C, then a supplemental order
          must be entered simultaneously with this QILDRO clarifying the intent of the parties or the Court as to that item.


     	                   (Member’s	name)
                                                                    Page 3 of 5




                                                      Retirement Security for Illinois Educators
                                                                                                                            Page 17

Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.

          The supplemental order cannot require the Retirement System to take any action not permitted under Illinois law
          or the Retirement System’s administrative rules. To the extent that the supplemental order does not conform to
          Illinois law or administrative rule, it shall not be binding upon the Retirement System.
          (1)   The amount of the alternate payee’s benefit shall be the result of (A/B) x C x D where:
                “A” equals the number of months of (Check only one)	
                □ regular         □regular plus permissive             □
                                                                    	other	
                service that the member accumulated in the Retirement System from the date of marriage
                	       	                                                                                (enter date MM/DD/YYYY)
                to the date of divorce                                 . This number of months of service shall be calculated as
                	       	     	       							(enter	date	MM/DD/YYYY)
                whole months after receipt o     mation required from the Retirement System pursuant to Section 1‑119
                of the Illinois Pension Code 0 ILCS 5/1‑119).
                “B” equals the number f mo hs of (Check only one)
                                  Sa
                □  regular        □
                                  regular pl permiss ve           □
                                                              	other
                service that the member accum lated the Retirement System from the time of initial membership in the
                Retirement System through the me er’s e ctive date of retirement. The number of months of service shall
                be calculated as whole months after re pt of formation required from the Retirement System pursuant
                                                  m
                to Section 1‑119 of the Illinois Pension Code   ILCS 5/1‑119).
                “C” equals the gross amount of:
                (i)  the member’s monthly retirement benefit [ ction I(A)] calculated as of the member’s effective date
                     of	retirement,	(Check only one)
                	       □
                        including     □not including         	ot  □
                                                                pl
                     permissive service, upgrades purchased, a d oth  enefi ormula enhancements;
                (ii)    the member’s refund payable upon termination or lum sum tir ment benefit that becomes payable,
                        including any payable interest [Section V(A)] calculated of th ime said refund becomes payable
                                                                            e
                        to the member;
                (iii) the member’s partial refund, including any payable interest [Section VI(A)] calculated as of the time
                      said partial refund becomes payable to the member; or
                (iv)    the death benefit payable to the member’s death benefit beneficiaries or estate, including any pay‑
                        able interest [Section VII(A)] calculated as of the time said benefit becomes payable to the member’s
                        beneficiary;
                whichever are applicable pursuant to Section III, V, VI, or VII of this Order. These gross amounts
                shall be provided by the Retirement System pursuant to Section 1‑119 of the Illinois Pension Code	
                (40 ILCS 5/1‑119).
                “D” equals the percentage noted in Section III(A)(2), V(A)(2), VI(A)(2), or VII(A)(2), whichever are ap‑
                plicable.	
          (2)   The alternate payee’s benefit under this Section IX shall be paid in accordance with all Sections of this Order
                that	apply.	
     X.   In accordance with subsection (j) of Section 1‑119 of the Illinois Pension Code (40 ILCS 5/1‑119), so long as this
          QILDRO is in effect, the member may not elect a form of payment of the retirement benefit that has the effect
          of diminishing the amount of the payment to which the alternate payee is entitled, unless the alternate payee has
          consented to the election in writing, the consent has been notarized, and the consent has been filed with the Retire‑
          ment	System.	




     	                 (Member’s	name)
                                                              Page 4 of 5




                                               Retirement Security for Illinois Educators
Page 18


Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.

     XI.   If the member began participating in the Retirement System before July 1, 1999, this Order shall not take effect
           unless accompanied by the written consent of the member as required under subsection (m) of Section 1‑119 of
           the Illinois Pension Code (40 ILCS 5/1‑119).
     XII. The Court retains jurisdiction over this matter for all of the following purposes:
           (1)   To establish or maintain this Order as a Qualified Illinois Domestic Relations Order.
           (2)   To enter amended QILDROs and QILDRO Calculation Court Orders to conform to the parties’ Marital Settle‑
                 ment Agreement or Agreement for Legal Separation (“Agreement”), to the parties’ Judgment for Dissolution
                 of Marriage or Judgment for Legal Separation (“Judgment”), to any modifications of the parties’ Agreement
                 or Judgment, or to any supplemental orders entered to clarify the parties’ Agreement or Judgment.
           (3)   To enter supplemental order     clarify the intent of the parties or the Court regarding the benefits allocated
                 herein in accordance with t part s’ Agreement or Judgment, with any modifications of the parties’ Agree‑
                 ment or Judgment, or with y supplemental orders entered to clarify the parties’ Agreement or Judgment.
                                Sa
                 A supplemental order m y n requ the Retirement System to take any action not permitted under Illinois
                 law or the Retirement System dm istrative rules. To the extent that the supplemental order does not
                 conform to Illinois law or adm nistr ve rule, it shall not be binding upon the Retirement System.
                                                m
     DATED:                                             SIGNED:
                                                                                     (Judge’s Signature)
                                                             pl
                                                                          e




     	               (Member’s	name)
                                                            Page 5 of 5




                                              Retirement Security for Illinois Educators
                                                                                                        Page 19

Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.

             IN THE CIRCUIT COURT______________________________________________

                              ______________________ COUNTY, ILLINOIS

   	     	      	       	       	      	        )

                        	       	      	        )	        	         No.	____________

                                                )
                             Sa
                                    CONS NT T        ISSUANCE OF QILDRO

   Member’s	name:	_______________________ ____                  _______________________________________
                                           m
   Member’s	Social	Security	number:	______________            ___    _ __________________________________
                                                        pl
   Alternate	payee’s	name:	_________________________________                 _______________________________

   Alternate	payee’s	Social	Security	number:	____________________ _______________________________
                                                                    e
                    I,	__________________________________________________,	a	member	of	the	
                                                 (Name	of	member)

         Teachers’ Retirement System of the State of Illinois,	hereby	irrevocably	consent	to	the	
                            (Name	of	retirement	system)

         issuance of a Qualified Illinois Domestic Relations Order. I understand that under the Order,	


         certain benefits that would otherwise be payable to me, or to my death benefit beneficiaries or	
         	
         estate, will instead be payable to ________________________________________________. I	
                                                      (Name	of	alternate	payee)

         also understand that my right to elect certain forms of payment of my retirement benefit or	
         	
         member’s refund may be limited as a result of the Order.




         DATED:________________________ SIGNED:_________________________________



                                        Retirement Security for Illinois Educators
Page 20


Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.

                     IN THE CIRCUIT COURT______________________________________________

                                         ______________________ COUNTY, ILLINOIS

     	           	       	       	       	       	        )

                                 	       	       	        )	       	          No.	____________

                                                          )

                                          QILD O CALCULATION COURT ORDER
                                     Sa
              THIS CAUSE coming before the C rt fo the purpose of the entry of a QILDRO Calculation Court Order un‑
     der the provisions of Section 1‑119 of the lino ension Code (40 ILCS 5/1‑119), the Court having jurisdiction over
     the parties and the subject matter hereof; the urt fi ing that a QILDRO has previously been entered in this matter,
     that the QILDRO has been received and accepted b the R irement System, and that the QILDRO requires percentage
                                                     m
     calculations to allocate the alternate payee’s share of th mem er’s benefit or refund, the Court not having found that
     the QILDRO has become void or invalid, and the Co t being lly advised;


     IT IS HEREBY ORDERED AS FOLLOWS:
                                                                  pl
     (1)       The definitions and other provisions of Section 1‑11    f th Il   ois P nsion Code [40 ILCS 5/1‑119] are adopted
               by reference and made a part of this Order.
     (2)       Identification of Retirement System and parties:
                                                                              e
           Retirement system:	       Teachers’ Retirement System of the State of Illinois
           	                         (Name)
                                     2815 West Washington, P.O. Box 19253, Springfield, Illinois 62794-9253
                                     (Address)
           Member:	
           	                         (Name)
           	
                                     (Mailing address)
           	
           	                         (Social	Security	number)
           Alternate payee:	
           	                         (Name)
           	
                                     (Mailing address)
           	
           	                         (Social	Security	number)

                                     The alternate payee is the member’s (Check one):
                                     □ current	or	former	spouse		       □child or other dependent



     	                   (Member’s	name)
                                                                Page 1 of 3




                                                 Retirement Security for Illinois Educators
                                                                                                                          Page 21

Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.



(3)	 Percentage of Marital Portion. The following shall apply if and only if the QILDRO allocated benefits
     to the alternate payee in the specific Section noted. The Retirement System shall pay the amounts as di‑
     rected below, but only if and when the benefits are payable pursuant to the QILDRO and Section 1‑119
     of the Illinois Pension Code (40 ILCS 5/1‑119). Parties shall see QILDRO Section IX for the definitions
     of A, B, C and D as used below.
      (a)   The alternate payee’s benefit pursuant to QILDRO Section III(A)(2) (monthly retirement benefit) shall	be	
            calculated pursuant to Section IX of the QILDRO and paid as follows:
            (                  ÷                  )	X	                  	X	               	=	
                (Enter A)             (Enter B)            Enter C)           (Enter D)      (Monthly Amount)
      (b)   The alternate payee’s benefit pursua          to QILDRO Section V(A)(2) (termination refund or lump-sum
            retirement benefit) shall be ca ulat          pursuant to Section IX of the QILDRO and paid as follows:
                                         Sa
            (                  ÷                  )	X	                  	X	               	=	
                (Enter A)             (Enter B)            Enter C            (Enter D)         (Amount)
      (c)   The alternate payee’s benefit pursuant to LDRO Section VI(A)(2) (partial refund)shall be calculated
            pursuant to Section IX of the QILDRO and pai s foll ws:
                                                         m
            (                  ÷                  )	X	                  	X	               	=	
                (Enter A)             (Enter B)            (Enter C)          (E   r D)         (Amount)
      (d)   The alternate payee’s benefit pursuant to QILDRO Sect n VII )(2) (lump-sum death benefit) shall	be	
            calculated pursuant to Section IX of the QILDRO and paid a ollow :
                                                                        pl
            (                  ÷                  )	X	                  	X	               	=	
                (Enter A)             (Enter B)            (Enter C)          (Enter D)         (Amount)
      The Retirement System’s sole obligation with respect to the equa ns thi paragraph (3) is to pay
      the amounts indicated as the result of the equations. The Retirement Sy em sh ll have no obligation to
                                                                                    e
      review or verify the equations or to assist in the calculations used to det rmine such amounts.
(4)   Percentage as of Retirement Date.The following shall apply only if the QILDRO allocated benefits to
      the alternate payee in the specific Section noted. The Retirement System shall pay the amounts as directed
      below, but only if and when the benefits are payable pursuant to the QILDRO and Section 1‑119 of the
      Illinois Pension Code (40 ILCS 5/1‑119).
      (A)   The alternate payee’s benefit pursuant to QILDRO Section III(A)(3) (monthly retirement benefit) shall	be	
            calculated and paid as follows:
                                                  	X                    	=	
                    (Gross benefit amount)               (Percentage)     (Monthly Amount)
      (B)   The alternate payee’s benefit pursuant to QILDRO Section V(A)(3) (termination refund or lump-sum
            retirement benefit) shall be calculated and paid as follows:
                                                  	X                    	=	
                    (Gross benefit amount)               (Percentage)         (Amount)
      (C)   The alternate payee’s benefit pursuant to QILDRO Section VI(A)(3) (partial refund) shall be calculated
            and paid as follows:
                                                  	X                    	=	
                    (Gross benefit amount)               (Percentage)         (Amount)
      (D)   The alternate payee’s benefit pursuant to QILDRO Section VII(A)(3) (lump-sum death benefit) shall	be	
            calculated and paid as follows:
                                                  	X                    	=	
                    (Gross benefit amount)               (Percentage)         (Amount)
      The Retirement System’s sole obligation with respect to the equations in this paragraph (4) is to pay the amounts
      indicated as the result of the equations. The Retirement System shall have no obligation to review or verify the
      equations or to assist in the calculations used to determine such amounts.


	                 (Member’s	name)
                                                            Page 2 of 3


                                                       Retirement Security for Illinois Educators
Page 22


Do not use or re-type these forms. Fillable forms are available on our Web site at trs.illinois.gov.
     (5)   The Court retains jurisdiction over this matter for the following purposes:
           (A)   to establish or maintain this Order as a QILDRO Calculation Court Order;
           (B)   to enter amended QILDROs and QILDRO Calculation Court Orders to conform to the parties’ QILDRO,
                 Marital Settlement Agreement or Agreement for Legal Separation (“Agreement”), to the parties’ Judgment
                 for Dissolution of Marriage or Judgment for Legal Separation (“Judgment”), to any modifications of the
                 parties’ QILDRO, Agreement, or Judgment, or to any supplemental orders entered to clarify the parties’
                 QILDRO, Agreement, or Judgment; and
           (C)   To enter supplemental orders to clarify the intent of the parties or the Court regarding the benefits allocated
                 herein in accordance with the parties’ Agreement or Judgment, with any modifications of the parties’ Agree‑
                 ment or Judgment, or with any supplemental orders entered to clarify the parties’ Agreement or Judgment.
                 A supplemental order may not require the Retirement System to take any action not permitted under Illinois
                 law or the Retirement System dministrative rules. To the extent the supplemental order does not conform
                 to Illinois law or administra ve rul , it shall not be binding upon the Retirement System.
                                 Sa
     DATED:                                             SIGNED:
                                                                                     (Judge’s Signature)
                                                m
                                                              pl
                                                                          e



     	               (Member’s	name)
                                                            Page 3 of 3




                                               Retirement Security for Illinois Educators
                                                      Page 23

Notes:




         Retirement Security for Illinois Educators
Page 24


Notes:




          Retirement Security for Illinois Educators
 Teachers’ Retirement System
    of the State of Illinois
P.O. Box 19253, 2815 West Washington
    Springfield, Illinois 62794-9253
       Web site: trs.illinois.gov
         TDD* (217) 753-0329
             (800) 877-7896
      * for the hearing impaired

Printed by the authority of the State of Illinois.
              3M – pub14 – 7/10

								
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