(a) For purposes of this chapter, ânonparticipant spouseâ means a participantâs spouse or former spouse who is being or has been awarded a community property interest in the benefits determined by reference to the amounts credited to a participantâs employee and employer accounts or the participantâs annuity. A nonparticipant spouse who is awarded separate nominal accounts is not a participant in the Cash Balance Benefit Program. A nonparticipant spouse who receives or is awarded an interest in a participantâs annuity is not a participant in the Cash Balance Benefit Program. (b) For purposes of this chapter, a participantâs registered domestic partner or former registered domestic partner who is being or has been awarded a community property interest in the benefits determined by reference to the amounts credited to a participantâs employee and employer accounts or the participantâs annuity shall be treated in the same manner as a nonparticipant spouse.
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