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<br />property rights of a Spouse or former Spouse, child, or other dependent of a Participant is made <br />pursuant to the domestic relations law of any State, then the amount of the Participant's Account <br />Balance shall be paid in the manner and to the person or persons so directed in the DRO as the <br />Alternate Payee. Such payment shall be made without regard to whether the Participant is eligible for <br />a distribution of benefits under the Plan. The Administrator shall establish reasonable procedures <br />for determining the status of any such decree or order and for effectuating distribution pursuant to <br />the DRO. <br /> <br />Upon receipt of a DRO: <br /> <br />(a) The Administrator shall notify the Participant and Alternate Payee of the receipt of the DRO, <br />and <br /> <br />(b) Within a reasonable time, the Administrator will follow the procedures adopted by the Plan <br />Sponsor to determine the validity of the DRO. In the event the Administrator believes that the <br />DRO is acceptable, it will process the DRO in accordance with the Administrator's procedures. <br />If the DRO does not appear to be acceptable, the Administrator may contact the Plan Sponsor <br />for a final determination and instruction regarding final disposition of the DRO. <br /> <br />7.02 Validity of a DRO. For purposes of this Article VII, a valid DRO is a judgment, decree, order, or <br />approval of a marital property settlement made pursuant to a state domestic relations law (including <br />community property law), relating to the property rights of a Participant and Alternate Payee. In <br />addition, the DRO must: <br /> <br />(a) Create or recognize the existence of the right of an Alternate Payee to all or a portion of the <br />benefits payable with respect to a Participant under the Plan; <br /> <br />(b) Clearly specify the following information: <br /> <br />(1) The name and last known mailing address of the Participant and Alternate Payee covered by <br />theDRO;and <br /> <br />(2) The amount or percentage, or the manner in which the amount or percentage is to be <br />determined, of the Participant's benefits to be paid to the Alternate Payee; and <br /> <br />(3) The number of payments or period to which the DRO applies; and <br /> <br />(4) The Plan to which such DRO applies. <br /> <br />(c) Provide a form of payment to the Alternate Payee that is permitted under the Plan; and, <br /> <br />(d) Not require the payment of benefits to an Alternate Payee which are required by a prior DRO to <br />be paid to another Alternate Payee. <br /> <br />7.03 Processing of a DRO. If it has been determined that a DRO applies to a Participant's account, <br />unless specifically directed otherwise by the Plan Sponsor, the Administrator shall comply with the <br />DRO. The Administrator may place a restrictive hold on a Participant's Account Balance while it <br />determines the validity of, and/ or processes a DRO. The Administrator shall establish a separate <br />Account Balance for the Alternate Payee and transfer the assigned value or benefit from the <br />Participant's account into the Alternate Payee's separate Account Balance. <br /> <br />@ Nationwide Retirement Solutions, Inc. 14 <br />Consolidated Standard 457 Plan <br />Amended and Restated 457(b) Governmental Plan Document <br />November 11,2005 <br />