"Normal" Model QDROs and QDRO Procedures

A "Normal" Model QDRO should be used when a Participant has not retired and/or commenced receipt of benefits.

Model

Procedures

UPS Retirement Plan............................................................................................................

UPS Retirement Plan as it relates to the Independent Pilots Association............................................................................................................

UPS Retirement Plan – Portable Account Formula (“PAF Account”)............................................................................................................

UPS Pension Plan............................................................................................................

UPS/IBT Full Time Employee Pension Plan............................................................................................................

United Parcel Service, Inc. – Local 177, I.B.T. Multi-Employer Retirement Plan............................................................................................................

Local 804 I.B.T. and Local 447 I.A.M.-UPS Multi-Employer Retirement Plan............................................................................................................