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									              Preparing a Qualified Domestic Relations Order for the
              The Church Pension Fund Defined Contribution Plans
Preparing a Qualified Domestic Relations Order (“QDRO” or “Order”) can be an extremely
complicated and time-consuming task. As you begin this process, you now have two ways to
create an Order:

Option 1:      Prepare an Order online

               The Fidelity QDRO Center (“QDRO Center”) is available to attorneys, plan
               participants, and alternate payees to facilitate the preparation of an Order. This
               free online application provides users with a fast and effective way to create, view,
               and print Orders that are ready for filing in court.

               The QDRO Center is designed to ease your document preparation, help you avoid
               common errors or omissions, and expedite the final review process. By using this
               application, your answers to plan-specific questions will help to ensure that your
               needs and the requirements of each specific plan are addressed thoroughly in the
               Order.

               Because the QDRO Center is tailored to meet the requirements of each plan,
               documents created using the QDRO Center tend to be significantly more complete than
               non-QDRO Center prepared Orders and thus, are determined to be “qualified” more
               frequently. Orders prepared via the QDRO Center also can be reviewed and
               processed by Fidelity within a shorter time frame than those Orders not generated
               online. Typically, a court-executed Order created via the QDRO Center will be
               reviewed within 5-10 business days from the date that the Order is received by
               Fidelity.

               To create an Order online, visit the Fidelity QDRO Center at:

                                     http://qdro.fidelity.com

               After you review and compile the information listed on the attached QDRO
               Preparation Checklist, you should be able to create an Order in approximately 15
               minutes.

               Please note that you can only reference one of The Church Pension Fund Plans when
               preparing an Order on-line. If you are creating an Order for more than one Plan, you
               must either create separate Orders or create the Order manually (see Option 2 below.)

Option 2:      Prepare an Order manually

               For uniquely complicated QDRO needs, you may prefer to create an Order manually.
               To assist you, a sample Model Order is included as part of the attached QDRO
               Approval Guidelines and Procedures. Please note that due to the complex
               requirements of these Orders, manually drafted documents typically require two full
               review cycles before they are determined to be “qualified”. Generally, each of these
               cycles is completed within 60 business days.


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                            QDRO Preparation Checklist for the
                     The Church Pension Fund Defined Contribution Plans
Step l:        Review the Plan’s QDRO Approval Guidelines and Procedures (see attached)

Step 2:        Collect and review the information needed to prepare the Order

               Your success in drafting an effective QDRO will in large part be based on how
               thoroughly you address the requirements of the Plan. The list below will help to ensure
               that you are well prepared to cover these critical issues when you prepare an Order.

                                          Key Considerations

                        Is the participant entitled to benefits under the specified Plan? Participants
                        may confirm this information directly through the Plan’s Participant Service
                        Center. Alternate payees and attorneys may confirm this information directly
                        with the participant, or from the Plan’s Participant Service Center after
                        submitting a signed participant authorization form or a properly served
                        subpoena.

                        How is the alternate payee related to the participant? Is the alternate payee the
                        participant’s spouse, ex-spouse, child or dependent?

                        What are the names, last known mailing addresses, dates of birth and SSNs for
                        the participant and alternate payee? What are the names and addresses of the
                        representing attorneys?

                        What is the name of the state court in which the Order will be filed?

                        If the Order relates to child support, who is the legal guardian (if other than the
                        custodial parent)? What is the guardian’s address?

                        How much will be awarded to the alternate payee? As of what date will the
                        award be valued?

                        Are earnings to be included with the alternate payee’s award?

                        Are outstanding loan balance(s) to be included in the calculation of the
                        alternate payee’s award?

               For assistance with these issues, please refer to the QDRO Approval Guidelines and
               Procedures.

Step 3:        Prepare the Order

               Option 1: Prepare the Order online at the Fidelity QDRO Center

                                        http://qdro.fidelity.com

               Option 2: Prepare the Order manually


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Step 4:        Review the Order

               If you are a plan participant or an alternate payee, Fidelity strongly recommends that
               you consult with your legal and/or financial advisor(s) before filing any Order.

Step 5:        File the Order

               File the Order with the appropriate court.

Step 6:        Forward a court signed and court certified copy of the Order to Fidelity

               Send the Order to the address found in the Plan’s QDRO Approval Guidelines and
               Procedures (see Section 3.C).

               Once a court certified copy of an Order is received, Fidelity will review the document
               to determine if it meets the requirements of a QDRO. If the Order is sufficient, the
               participant, alternate payee, and their attorneys will receive notification from Fidelity
               that the Order has been qualified.

               If the Order fails to meet the requirements of a QDRO, all parties will receive
               notification from Fidelity that the Order has been rejected. This notification will detail
               the Order’s deficiencies, and will request an amended Order.




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                 QDRO APPROVAL GUIDELINES AND PROCEDURES

                     The Episcopal Church Retirement Savings Plan
    The Episcopal Church Lay Employees Defined Contribution Retirement Plan (403(b))
    The Episcopal Church Lay Employees Defined Contribution Retirement Plan (401(a))

A domestic relations order is an Order signed by a Judge relating to the provision of child
support, alimony payments, or marital property rights made pursuant to a State domestic
relations law.

In accordance with the terms of the Plans, the Plan Administrator has established the following
QDRO Approval Guidelines and Procedures (‘Guidelines’). These Guidelines are used by
Fidelity Employer Services Company LLC (‘Fidelity’) to determine whether a domestic relations
order (‘Order’), relating to The Episcopal Church Retirement Savings Plan, The Episcopal
Church Lay Employees Defined Contribution Retirement Plan (403(b)) and The Episcopal
Church Lay Employees Defined Contribution Retirement Plan (401 (a)) (hereinafter referred to
collectively as the ‘Plan’ or ‘Plans’), meets the requirements of a qualified domestic relations
order (“QDRO”). These Guidelines are also used to administer benefit distributions to
Participants and Alternate Payees as required by a QDRO.

The Plan(s) will comply with the terms of an Order only if it meets the provisions of the Plan(s)
and the requirements of these Guidelines.

These Guidelines are divided into three sections for your review:

       Section 1:     Required Elements - For an Order to meet the requirements of a QDRO,
                      a number of issues must be addressed in the document. Please refer to this
                      section for information on these critical topics.

       Section 2:     Review and Processing Presumptions - In order to expedite the
                      review of an Order and the processing of the Alternate Payee’s award, a
                      number of standard presumptions/defaults will be used during the qualification
                      process. Please refer to this section for detailed information regarding what
                      presumptions will be used during the qualification process if an Order is silent
                      on these specific issues.

       Section 3:     Procedural Information - In addition to providing you with some
                      general information about the qualification process, this section contains
                      important procedural information on topics such as Participant account
                      restrictions, Joinders, cash-out distributions and disputes.
Following the QDRO Guidelines, you will find a Sample Model Order that would be acceptable in
assigning benefits to an Alternate Payee. Please keep in mind that each QDRO is unique and must be
composed to fit the circumstances at hand. This Sample Model Order can be modified as necessary,
but must also meet the requirements of the Plan(s) and these QDRO Guidelines.

Following the Sample Model Order is the QDRO Information Sheet.




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Please complete the QDRO Information Sheet and return it with your Order to expedite the review
process.

Effective Date of Guidelines: October 1, 2004

Note: Individuals seeking QDROs may not rely on the Plan Administrator, Fidelity, or any
employees or agents of the Plan Administrator or Fidelity for advice on which type or form of
QDRO is most appropriate under any particular factual situation. The contents of these
Guidelines are intended for informational purposes only and should not be construed as legal
advice or legal opinion. Fidelity will provide factual information concerning the Participant’s
benefits, the terms of the applicable Plan, and these Guidelines that have been established for the
review and qualification of domestic relations orders. In all cases, the individuals should consult
their legal advisor if they have questions about their particular situation.

In the event of a conflict between the QDRO Approval Guidelines and Procedures and the
official plan documents, the official plan documents will govern. The Church Pension Fund and
its affiliates retain the right to amend, terminate or modify the terms of any benefit plans
described in this document at any time, without notice and for any reason.

These administrative Guidelines will be reviewed periodically and may be changed at any time at
the direction of the Plan Administrator. These Guidelines are not a contract and do not modify
the terms of the Plan.




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                                Section 1: Required Elements

The Order must clearly provide the following information in order to be qualified:

A.     Plan Name

       The Order must clearly specify the Plan(s) to which it applies. A variation on the exact
       Plan name(s) will be accepted if Fidelity can clearly determine the Plan(s) to which the
       Order applies. The legal names of the Plans to which these Guidelines apply are as
       follows:

       1.      The Episcopal Church Retirement Savings Plan

       2.      The Episcopal Church Lay Employees Defined Contribution Retirement Plan
               (403(b))

       3.      The Episcopal Church Lay Employees Defined Contribution Retirement Plan
               (401(a))

B.     Participant Information

       1.      Participant’s name

       2.      Last known mailing address

       3.      Social Security Number

       4.      Date of Birth

       NOTE: The date of birth and social security number for the Participant are available on
       the Fidelity Participant Recordkeeping System. Failure to include this information will
       not cause the Order to be non-qualified.

C.     Alternate Payee Information

       1.      Alternate Payee’s name

       2.      Last known mailing address

       3.      Social Security Number

       4.      Date of Birth

       5.      Relationship to Participant

       NOTE: If the Order pertains to Child Support, the minor child(ren) must be named as
       the Alternate Payee(s). The Order must provide the name and address of the Alternate
       Payee’s legal representative (i.e. guardian or a party acting in loco parentis.)

       NOTE: The date of birth, social security number and the relationship to the Participant
       will be requested from the Alternate Payee or his/her attorney in the event that they are


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       not included in the Order. Failure to include this information will not cause the Order to
       be non-qualified; however, it will delay the processing of the distribution to the Alternate
       Payee.

D.     The Alternate Payee’s Award

       1.      An Order may award the Alternate Payee:

               a.     a fraction or percentage of the Participant’s total vested account balance
                      (hereinafter referred to as “account” or “account balance”) in the Plan
                      assets held by Fidelity as of a specific date; or

               b.     a specific dollar amount of the Participant’s Plan assets held by Fidelity as
                      of a specific date.

       2.      When account balance information is not available for the date stated in the
               Order, Fidelity will use the closest previous valuation date available under the
               Plan. The earliest valuation date available for each Plan is as follows:

                      The Episcopal Church Retirement Savings Plan               May 14, 2003

                      The Episcopal Church Lay Employees Defined                 May 10, 2002
                      Contribution Retirement Plan (403(b))

                      The Episcopal Church Lay Employees Defined                 May 10, 2002
                      Contribution Retirement Plan (401 (a))

       3.      Any Order that specifies a valuation date prior to the earliest valuation date
               available for the Plans will be non-qualified.

       NOTE: If the Participant and Alternate Payee wish to award the Alternate Payee a
       portion of the Participant’s total vested account balance as of their date of separation or
       date of divorce, and their date of separation or date of divorce is prior to the earliest
       valuation date available for the Plan, the parties should determine the dollar amount of
       the Alternate Payee’s award as of their date of separation or date of divorce and award
       the Alternate Payee a specified dollar amount as of the date of account segregation or as
       of the earliest valuation date available for the Plan.

E.     Taxation

       As required by the Internal Revenue Code, an Alternate Payee, who is a spouse or former
       spouse of the Participant, is responsible for any taxes incurred upon distribution of
       benefits. Payments to all other Alternate Payees are taxable to the Participant. It is not
       possible to change Federal taxation rules by agreement of the parties in a Qualified
       Domestic Relations Order. Further, any language included in the Qualified Domestic
       Relations Order that attempts to change these federal taxation rules will cause the Order
       to be non-qualified.




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F.     Transfer of the Award from Participant’s Plan Account

       1.      The Alternate Payee’s award must be transferred proportionately from all
               investment options in the Participant’s Plan account(s) as of the date of account
               segregation.

       2.      The award must be transferred proportionately from all contribution sources in
               the Participant’s Plan account(s) as of the date of account segregation. The Order
               cannot specify that the Alternate Payee’s award be transferred from a specific
               contribution source (i.e. the after-tax source only). Orders that provide for this
               will be non-qualified. Pursuant to Section 72(m)(10) of the Internal Revenue
               Code, the tax cost basis of the investment options in the Participant’s Plan
               account(s) must be transferred to the Alternate Payee proportionately from all
               contribution sources in the Participant’s Plan account(s) as of the date of account
               segregation.

G.     Establishment of Alternate Payee’s Account

       1.      Upon a determination that the Order is qualified, an account will be established
               for the Alternate Payee.

       2.      Shortly after the determination that the Order is qualified, the Alternate Payee will
               receive a letter with instructions for contacting the Plan’s toll free telephone line.
               The distribution of the Alternate Payee’s account must be initiated in accordance
               with the administrative procedures that have been established for the Plans. All
               requests for distributions, rollovers, current account statements, designation of a
               beneficiary, direction of investments or requests for information related to his/her
               account must be initiated over the Plan’s recorded telephone line. Please note
               that the recorded lines also provide services in Spanish and for the hearing
               impaired.

       3.      Specific rollover instructions contained in the Order will be disregarded, and
               the Participant, the Alternate Payee, each of their attorneys and any relevant 3ra
               party (the “Parties ) will be notified of such. Rollover instructions cannot be
               accepted in the Order, but must be made pursuant to the administrative
               procedures of the Plan(s). Once the award is segregated and an account is
               established in the name of an Alternate Payee who is a spouse or former spouse of
               the Participant, the Alternate Payee may direct Fidelity to roll over the eligible
               portion of the award.

H.     Death of Alternate Payee

       The Alternate Payee does NOT have the right to designate a beneficiary. In the event
       that an Order is determined to be qualified and the Alternate Payee dies either prior to or
       subsequent to the segregation of assets for the Alternate Payee, the Alternate Payee’s
       award will be paid to the Alternate Payee’s estate.




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       NOTE: Any actual beneficiary designations, or any provision attempting to grant the
       Alternate Payee the right to designate a beneficiary, contained within the Order will be
       disregarded, but will not cause the Order to be non-qualified.

I.     Death of Participant

       The death of the Participant will not affect the Alternate Payee’s right to his/her award.




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                         Section 2: Review and Processing Presumptions

       NOTE: The following items, if not addressed, will not cause the Order to be non-
       qualified. However, if the Order is silent regarding these issues, the following
       presumptions will apply:

A.     Earnings

       1.      In the event that the Order is silent regarding this issue, the Alternate Payee will
               not be entitled to earnings on his/her award from the valuation date to the date the
               account is segregated.

       2.      If the Order does entitle the Alternate Payee to earnings, earnings to be transferred
               to the Alternate Payee will be calculated using the following formula, unless the
               Order clearly specifies otherwise:

                     Total Earnings *X                     Alternate Payee’s Award
                                         Participant’s vested account balance as of date specified in Order
                                         (+) contributions & loan repayments, (-) any withdrawals & loans
                                         posted between the date specified in the Order and date of
                                         transfer.)

                     * Total Earnings = (Total Interest + Total Dividends + Total Realized Gain/Loss +
                                          Total Unrealized Gain/Loss)

       3.      The Alternate Payee’s award will be subject to gains and losses from the date of
               account segregation to the date of distribution.

B.     Benefit Form

       The only form of benefit available to the Alternate Payee under the Plan is a lump sum
       distribution.

C.     Commencement of the Alternate Payee’s Award

       The Alternate Payee may initiate a distribution of his/her award as soon as
       administratively feasible following the qualification of the Order and segregation of the
       Alternate Payee’s award.

D.     Participant Loans

       1.      In the event that the Order is silent regarding this issue, Participant loan
               balance(s), outstanding as of the valuation date specified in the Order, will not be
               included in the Participant’s Plan account balance(s) for purposes of calculating
               the account balance(s) to be divided.

        Example:
         •     Participant’s Total Vested Account Balance on Valuation Date:               $100,000
         •     Participant’s Loan Balance on Valuation Date:                               $ 10,000



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            •    Alternate Payee’s Award, if defined in Order as 50% of the
                 Participant’s Vested Account Balance with no mention of loans: $ 50,000
            •    Alternate Payee’s Award, if defined in Order as 50% of the
            •    Participant’s Vested Account Balance including loans:          $ 55,000

       2.       The Alternate Payee’s award will be paid from the non-loan assets of the
                Participant’s Plan account(s).

       3.       If, as a result of an outstanding loan balance(s), the Participant’s liquid balance
                (non-loan assets) is not sufficient to cover the required transaction to transfer the
                award to the Alternate Payee, the Order will be non-qualified.

       4.       There will be no transfer of the Participant’s loan liability to the Alternate Payee.
                Any remaining loan balance(s), at the time of segregation of the award, will
                remain with the Participant.

E.     Valuation Date for Determining Alternate Payee’s Award

       In the event that the Order is silent regarding a valuation date for determining the
       Alternate Payee’s award, the award will be determined as of the date of account
       segregation.

F.     Transfer of Award from Participant’s Plan Account

       The Alternate Payee’s award must be transferred proportionately from all investment
       options in the Participant’s Plan account(s) as of the date of account segregation. See
       Section 1F

G.     Death of Alternate Payee

       In the event that an Order is silent regarding this issue, the Alternate Payee will NOT
       have the right to designate a beneficiary. If an Order is determined to be qualified and
       the Alternate Payee dies either prior to or subsequent to the segregation of assets for the
       Alternate Payee, the Alternate Payee’s award will be paid to the Alternate Payee’s estate.
       See Section 1H

H.     Death of Participant

       The death of the Participant will not affect the Alternate Payee’s right to his/her award. See
       Section 11




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                                   Section 3: Procedural Information

Getting Started: In order to start the qualification process, please provide the following:

     •        Executed Order (an Order approved by a court of competent jurisdiction, relating to
              the provision of child support, alimony payments, or marital property rights, made
              pursuant to a state domestic relations law and filed with the appropriate court clerk’s
              office). A signed order or notice to enforce a child support obligation, issued by a state
              child support enforcement agency, will be treated as a domestic relations order subject
              to these Guidelines.

     •        QDRO Information Sheet - see attached (initial submission only)

A.       General Information

         1.        Judgments, decrees or Orders (including property settlements) relating to the
                   Plan(s) will be reviewed.

         2.        Initial draft Orders (i.e. Orders that have not been filed with the court) will not
                   be reviewed.

         3.        One (1) draft amended Order (where the original executed Order has been
                   determined to be non-qualified by Fidelity) will be reviewed. After the draft
                   amended Order has been reviewed, the next Order submitted for review must be
                   an executed court Order.

         4.        An original or photocopy of a court certified or true copy of an executed (“file
                   stamped”) Order may be submitted for review and qualification.

         5.        A copy of the Plan’s Guidelines and the Sample Model Order will be provided to
                   the Parties (i.e. the Participant, Alternate Payee, attorneys and other relevant 3rd
                   party), as requested.

         6.        A copy of the Plan’s Guidelines and Sample Model Order will also be provided to
                   the Parties (provided that address information is available) upon the initial receipt
                   of an Order, upon receipt of a Joinder, and upon the non-qualification of an Order
                   or draft amended Order.

         7.        Participant account information will be provided only in response to written
                   authorization from the Participant or a properly served Subpoena.

         8.        In the event that an Order is received for a plan for which Fidelity does not
                   provide QDRO qualification services, the Order will be returned to the sender.

         9.        The Parties shall promptly notify Fidelity, in writing, of any change of name
                   and/or address.

         10.       Fidelity will advise the Parties, in writing, within a reasonable period of time as to
                   the Order’s qualification or non- qualification. Typically, the qualification or


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               non-qualification of a web-generated Order is determined within 3-5 business
               days and the qualification or non-qualification of a manually drafted Order is
               determined within 60 business days.

B.     Combined Orders

       The Plan Administrator allows an Order to address one or more of the employee benefit
       plans sponsored by The Church Pension Fund including only the Plans mentioned in
       these Guidelines. If the Order does reference more than one of the Plans, as indicated
       above, then each individual Plan named in the Order must qualify under the appropriate
       Guidelines before the Order can be considered qualified. For this reason, the Parties may
       find it preferable to enter a separate Order for each Plan from which benefits are sought
       to be assigned to the Alternate Payee.

C.     Mailing Address

       1.      Subpoenas, Restraining Orders, Participant Information Release Forms and other
               non-QDRO related correspondence should be sent to the following address:

                     Fidelity Investments Tax Exempt Services Company, Inc.
                                          P.O. Box 770002
                                     Cincinnati, OH 45277-0090
                         ATTN: The Church Pension Fund - Operations

       2.      If applicable, please submit the appropriate document(s) that are listed below to
               the following address:

                           Fidelity Employer Services Company LLC
                                  QDRO Administration Group
                                        P.O. Box 770002
                                   Cincinnati, OH 45277-0090
                               ATTN: The Church Pension Fund

               a.       Original Court Certified or True Copy of a Domestic Relations Order
                        issued by a court of competent jurisdiction

               b.       Draft Amended Order

               c.       Joinder

               d.       Decree of Divorce/Property Settlement Agreement

D.     Acknowledgment of Order and Disbursement Restrictions

       1.      Upon receipt of an executed Order, Fidelity will send written acknowledgment of
               the Order to all Parties (provided that address information is available), and will
               place a disbursement restriction on the Participant’s Plan account(s).




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       2.      Fidelity will not place a disbursement restriction on the Participant’s Plan
               account(s) upon receipt of an initial draft Order. However, Fidelity will send
               written acknowledgment to the Parties upon receipt of the initial draft Order. The
               letter will inform the Parties that a disbursement restriction has not been placed
               on the Participant’s Plan account(s) and an executed Order is required.
               Guidelines, including a Sample Model Order, will be sent to the Parties. The
               initial draft Order WILL NOT be reviewed.

       3.      In the event that an executed Order is received referring to one of The Church
               Pension Fund-sponsored employee benefit plans for which Fidelity provides
               qualification services (as set forth on page 1), and Fidelity is unclear as to which
               plan the document refers, a disbursement restriction will be placed on each Plan
               account in which the Participant has a balance. An acknowledgment letter will be
               sent to the Parties advising them of the specific Plan account(s) that have been
               restricted.

       4.      Upon receipt of a Joinder, Fidelity will place a disbursement restriction on the
               Participant’s Plan account(s) as referenced in the Joinder. In the event Fidelity is
               unclear as to which plan the document refers, a disbursement restriction will be
               placed on each of the Participant’s Plan account(s) that has a balance.

       5.      Upon receipt of written direction from the Plan Sponsor, Fidelity will place a
               disbursement restriction on the Participant’s Plan account(s).

       6.      While the Participant’s Plan accounts are restricted, he/she may not initiate loans,
               withdrawals or distributions. However, the Participant may continue to direct the
               investment of future contributions and existing balances.

E.     Removal of Disbursement Restrictions

       A disbursement restriction will remain on a Participant’s Plan account(s) until one of the
       following occurs:

       1.      The qualification and segregation of the award from the Participant’s Plan
               account(s) to an account in the Alternate Payee’s name;

       2.      Receipt of a Court Order releasing the Joinder on the Plan(s) if the disbursement
               restriction resulted from a Joinder. See Section 3F;

       3.      Receipt of a Court Order vacating a previously received Order (the receipt of
               which caused the disbursement restriction to be originally placed on the
               Participant’s Plan account(s));

       4.      Receipt of a signature guaranteed document signed by the Alternate Payee
               requesting the removal of the restriction from the Participant’s Plan account(s) (A
               signature guarantee may be obtained from any eligible guarantor institution, such
               as a Bank, Credit Union, Savings Association, Trust Company, National
               Securities Exchange, Registered Securities Association, Clearing Agency, or a
               Broker/Dealer.);


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       5.      Receipt of written direction from the Plan Sponsor; or

       6.      The expiration of the 45-day deadline to provide an amended Order as a result of
               a dispute of a previously qualified Order. See Section 31

F.     Joinders

       1.      Upon receipt of a Joinder that references the Plans, Fidelity will place a
               disbursement restriction on the Participant’s Plan account(s). See Section 3D

       2.      No later than three business days following receipt of a Joinder, Fidelity will
               forward the Joinder to The Church Pension Fund for response.               All
               communications to the Court and the Parties regarding the Joinder are the
               responsibility of The Church Pension Fund.

G.     Qualification of Order

       The Parties will be notified in writing upon a determination that an Order is qualified.

H.     Non-Qualification of Order

       1.      The Parties will be notified, in writing, upon a determination that the Order or
               draft amended Order is non-qualified. The non-qualification letter will clearly
               identify and detail the deficiencies in the Order and the information necessary to
               render the Order qualified pursuant to the Plan’s Guidelines.

       2.      Subsequent to the determination that an executed Order is non-qualified, one (1)
               draft amended Order may be provided to Fidelity for review. (A draft amended
               Order is defined as an Order that has not been executed by a court of proper
               jurisdiction and follows an executed Order that Fidelity has reviewed and
               determined to be non-qualified relative to the same domestic relations
               proceeding.)

       3.      Following the review of a draft amended Order, the next document submitted for
               review must be a court executed amended Order.

I.     Disputes

       1.      If after the qualification of an Order but prior to the full distribution of the
               Alternate Payee’s account, one or more of the Parties submits a letter to Fidelity
               indicating that there is a dispute pending with respect to the award, Fidelity will
               acknowledge receipt of the dispute correspondence and will place temporary
               disbursement restrictions on the Participant’s and the Alternate Payee’s
               accounts. Note that the notification of dispute must be in writing.

       2.      The parties will receive written notice of the Plan’s determination with respect to
               whether the Alternate Payee’s account was established in accordance with the
               terms of the Order.




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       3.      If Fidelity has complied with the terms of the Order, the parties will have 45 days
               from the date of the determination notice to submit an executed Order that
               supersedes the disputed Order or other court document demonstrating that the
               parties intend to go to court with this matter. If a new executed Order or other
               appropriate court document is not received within 45 days, the disbursement
               restrictions on the Participant’s and the Alternate Payee’s accounts will be
               removed and the terms of the original qualified Order will be honored.

       4.      If the Alternate Payee has taken a distribution and Fidelity has complied with the
               Order and these Guidelines, the Participant must seek relief outside the Plan.

       5.      If the Alternate Payee has taken a distribution and the dispute is to award the
               Alternate Payee an additional amount of money in excess of what was awarded to
               the Alternate Payee in the original qualified Order, the Parties must submit an
               executed amended Order for the additional award amount.

       6.      Disputes pertaining to Orders previously qualified by Fidelity should be sent to:

                          Fidelity Employer Services Company LLC
                                 QDRO Administration Group
                                       P.O. Box 770002
                                  Cincinnati, OH 45277-0090
                             ATTN: The Church Pension Fund

       7.      Disputes pertaining to Orders previously qualified by a party other than Fidelity
               should be sent to:

                                  The Church Pension Fund
                                    c/o Meleka Demirova
                                      445 Fifth Avenue
                                    New York, NY 10016




DMEAST #9789328 v2                             15
                                    Sample Model Order

CAUTION: A domestic relations order is an Order signed by a Judge relating to the
         provision of child support, alimony payments, or marital property rights
         made pursuant to a State domestic relations law.

               The disposition of Plan benefits in domestic relations proceedings involves
               complex marital rights, legal and tax issues. The following is a Sample
               Model Order that demonstrates one method of dividing Plan Benefits. Other
               methods of dividing Plan Benefits are available and this Sample Model
               Order may be inappropriate for your particular circumstances.

               This form is a SAMPLE and is provided as a courtesy only. Neither The
               Church Pension Fund nor any of its subsidiaries, agents, employees or
               consultants, nor Fidelity Employer Services Company LLC (“Fidelity”), are
               authorized to give financial, tax or legal advice; and they make no
               representation as to the Sample Model Order’s sufficiency under applicable
               Federal or State law or as to its legal consequences. You should not use this
               Sample Model Order without consulting your financial, tax and/or legal
               advisors.

               In the event of a conflict between this Sample Model Order and the official
               plan documents, the official plan documents will govern. The Church
               Pension Fund and its affiliates retain the right to amend, terminate or modify
               the terms of any benefit plans described in this document at any time,
               without notice and for any reason.




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Court of ________________           County of ________________       State of ________________

                                                      )
Petitioner.                                           )       CASE NO.
and                                                   )
                                                      )       STIPULATED QUALIFIED
Respondent.                                           )       DOMESTIC RELATIONS ORDER

WHEREAS this Court has jurisdiction over Petitioner and Respondent and the subject matter of
this Order pursuant to (insert appropriate citation of State domestic relations law and statute(s)
relating to the provision of child support, alimony payments, or marital property rights)
                                                                                     ; and

WHEREAS Petitioner, Respondent and the Court intend that this Order shall be a Qualified
Domestic Relations Order (hereinafter referred to as a “QDRO”); and,

WHEREAS Petitioner and Respondent have stipulated that the Court enter this Order. NOW,
THEREFORE, IT IS HEREBY ORDERED BY THE COURT as follows:

1.       As used in this Order, the following terms shall apply:

(a) Participant shall mean                                                          (First/M.I./Last)

     whose current address is                                                       (Street Address/Apt #)

                                                                                    (City, State Zip Code)

     who was born on                                                                (MM/DD/YYYY)

     whose Social Security Number is                                                (XXX-XX-XXXX)

(b) Alternate Payee shall mean                                                      (First/M.I./Last)

     whose current address is                                                       (Street Address/Apt #)

                                                                                    (City, State Zip Code)

     who was born on                                                                (MM/DD/YYYY)

     whose Social Security Number is                                                (XXX-XX-XXXX)

(c) Plan shall mean (check one):            The Episcopal Church Retirement Savings Plan

                                            The Episcopal Church Lay Employees Defined Contribution
                                            Retirement Plan (403(b))

                                            The Episcopal Church Lay Employees Defined Contribution
                                            Retirement Plan (401 (a))

(d) Plan Administrator shall mean      The Church Pension Fund.




DMEAST #9789328 v2
(e) Valuation Date shall mean              ____________________________________                     (MM/DD/YYYY)
                                           (see Section 1.D.2. of Plan’s QDRO Guidelines)

2. The Alternate Payee is the                 Spouse          Former Spouse           Dependent of the Participant.
(check one)

3. Participant and Alternate Payee were married on _____________________________                    (MM/DD/YYYY)

    and were legally separated/divorced on ____________________________________                     (MM/DD/YYYY)

4. The Alternate Payee’s interest in the Plan shall be (check one):
       _____________ (insert number) % of the Participant’s total vested account balance in the Plan as
   of the Valuation Date.
       The Alternate Payee’s interest in the Plan shall be $______________ (insert dollar amount) as of the
   Valuation Date.

5. The Alternate Payee’s interest in the Plan shall be payable to the Alternate Payee in a lump sum as
   soon as administratively feasible following the date that the Order is determined to be a QDRO. The
   Alternate Payee shall initiate the distribution in accordance with the terms of the Plan and the
   administrative procedures that have been established by the Plan Administrator. The amount
   distributed to the Alternate Payee will be the value of the Alternate Payee’s account on the date the
   distribution is processed.

6   The Alternate Payee does not have the right to designate a beneficiary. In the event that an Order is
    determined to be qualified and the Alternate Payee dies either prior to or subsequent to the
    segregation of assets for the Alternate Payee, the Alternate Payee’s award will be paid to the
    Alternate Payee’s estate.

7. The Alternate Payee (check one)       IS      IS NOT entitled to earnings (dividends, interest, gain
   and losses) on his/her award from the Valuation Date to the date that the award is segregated from the
   Participant’s Plan account(s).

8. In the event that there is an outstanding loan balance as of the Valuation Date, the loan balance
   (check one)       WILL         WILL NOT be included for purposes of calculating the account
   balance to be divided. The Alternate Payee’s award will be paid from the non-loan assets in the
   Participant’s Plan account(s) on the date that the award is segregated from the Participant’s Plan account(s).

9. The Parties shall cause an original court certified or true copy of this Order to be served on the Plan
   Administrator’s agent, Fidelity Employer Services Company LLC, forthwith. This Order shall remain in
   effect until further order of this Court.

10. Nothing contained in the Order shall be construed to require any Plan or Plan Administrator:

    (a) to provide to the Alternate Payee any type or form of benefit or option not otherwise available to the
        Participant under the Plan;

    (b) to provide the Alternate Payee increased benefits (determined on the basis of actuarial value) not
        available to the Participant; or

    (c) to pay any benefits to the Alternate Payee that are required to be paid to another Alternate Payee under
        another Order, which has been determined to be a QDRO, before this Order is determined to be a
        QDRO.



DMEAST #9789328 v2
11. Neither Party shall accept any benefits from the Plan which are the property of the other Party. In the event
    that the Plan Administrator inadvertently pays to the Participant any benefits that are assigned to the
    Alternate Payee pursuant to the terms of this Order, the Participant shall forthwith return such benefits to the
    Plan. In the event that the Plan Administrator inadvertently pays to the Alternate Payee any benefits that are
    not assigned to the Alternate Payee pursuant to the terms of this Order, the Alternate Payee shall forthwith
    return such benefits to the Plan.

12. The Plan and its sponsor and fiduciaries shall not be responsible for any attorney’s fees incurred by the
    Participant or the Alternate Payee in connection with obtaining and enforcing this Domestic Relations Order.

13. The Participant and the Alternate Payee must advise the Plan Administrator of any changes in the mailing
    address(es) or legal name(s) set forth in section 1.

14. All amounts payable to the Alternate Payee hereunder shall be subject to the rules, regulations and practices
    of the Plan from time to time in effect and the presumptions contained in the QDRO Approval Guidelines
    and Procedures, a copy of which the Participant and Alternate Payee acknowledge receiving.

Attorney for Petitioner:                                     Attorney for Respondent:

                                            (Name)                                                   (Name)

                                            (Address)                                                (Address)



                                            (Telephone)                                              (Telephone)




Dated:                                            Judge of the Court




DMEAST #9789328 v2

								
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