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HomeMy WebLinkAbout88-3467IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA DONALD CRAIG THORNHILL, Plaintiff : NO. 3467 - 1988 v. BRENDA LOUISE THORNHILL, : CIVIL ACTION - IN DIVORCE Defendant QUALIFIED DOMESTIC RELATIONS ORDER This Order is intended to be a Qualified Domestic Relations Order (hereinafter referred to as a "QDRO"), as that term is defined in Section 206(d) of the Employee Retirement Income Security Act of 1974 (hereinafter referred to as "ERISA") and Section 414(p) of the Internal Revenue Code of 1986, as amended (hereinafter referred to as the "Code"). This QDRO is granted in accordance with the authority granted in the applicable domestic relations laws of the Commonwealth of Pennsylvania, which relate to marital property rights, child support, and/or spousal support between spouses and former spouses in matrimonial actions. SECTION 1. IDENTIFICATION OF PLAN This Order applies to benefits under the PPG Industries, Inc. Non -Contributory Retirement Plan for Salaried Employees, Plan No. 001 (hereinafter referred to as the " Plan"). PPG Industries, Inc. (hereinafter referred to as "PPG") is the sponsor of the Plan. SECTION 2. IDENTIFICATION OF PARTICIPANT AND ALTERNATE PAYEE 1. Donald C. Thornhill is hereinafter referred to as the "Participant".The Participant's address is 219 West Keller Street, Mechanicsburg, PA 17055. The Participant is not currently receiving benefits from the Plan. The Participant's birth date and Social Security Number will be provided to the Plan under separate cover. 2. Brenda L. Thornhill is hereinafter referred to as the "Alternate Payee". ; The Alternate Payee's address is 1059 Allendale Road, Apartment E, Mechancisburg, PA 17055. The Alternate Payee is the former spouse of the Participant. The Alternate Payee's birth date and Social Security Number will be provided to the Plan under separate cover. SECTION 3. AMOUNT OF BENEFIT TO BE PAID TO ALTERNATE PAYEE This Order assigns to the Alternate Payee the right to receive that portion of the pension benefit provided by the Plan to the Participant as described in the following paragraph. The Alternate Payee shall be entitled, as a separate interest, to an amount equal to 50 % of the Participant's accrued benefit determined as of the date on which the Participant ceases accrual of benefits. SECTION 4. VESTING OF BENEFITS If the Participant's benefit is not yet vested, the parties understand the Participant's benefit is forfeitable in its entirety unless or until the Participant satisfies the Plan's vesting service requirements. If the Participant's benefit is not vested, the Alternate Payee's benefit is also forfeitable in its entirety unless or until the Participant satisfies the vesting service requirements of the Plan. The Alternate Payee's benefit shall be vested upon the earliest of the following dates: Commencement of the Participant's benefit; Alternate Payee's commencement of benefit on or after the Participant's attainment of the earliest retirement date under the Plan; Participant's death after the Participant's attainment of the earliest retirement date under the Plan but prior to the commencement of Participant's or Alternate Payee's benefit; or the termination of the plan. SECTION 5. COMMENCEMENT OF BENEFITS The Alternate Payee may elect to commence her portion of the benefit as early as the Participant's earliest retirement date, but no later than the Participant's normal retirement date. The Alternate Payee's benefit shall be determined based upon the Participant's accrued monthly pension benefit as of the date contained in paragraph 3 or the Alternate Payee's actual date of commencement, if earlier. The Alternate Payee's benefit shall be actuarially adjusted to provide for a benefit payable over the Alternate Payee's lifetime. The Alternate Payee is required to notify the Plan Administrator in writing prior to the commencement date, and payments shall begin on the date so specified by the Alternate Payee or as soon thereafter as administratively possible. SECTION 6. EARLY RETIREMENT SUBSIDY/EARLY RETIREMENT SUPPLEMENT/COST-OF-LIVING ADJUSTMENTS If the Alternate Payee elects to commence prior to the Participant, the Alternate Payee's benefit will be recalculated to share in any Early Retirement Subsidy, Early Retirement Supplement, Cost -of -Living Adjustments made available to the Participant at the time of the Participant's benefit commencement. If the Alternate Payee elects to commence simultaneously with the Participant, the Alternate Payee's benefit will be calculated to share in any Early Retirement Subsidy, Early Retirement Supplement, Cost -of -Living Adjustments made available to the Participant at the time of the Participant's benefit commencement. SECTION 7. FORM OF BENEFIT The benefits assigned shall be distributed to the Alternate Payee in the form of a life annuity, payble for the Alternate Payee's lifetime. SECTION 8. DEATH OF PARTICIPANT If the Participant dies before commencing a benefit under the Plan and before the date on which the Alternate Payee's benefit is assigned and vested in accordance with Section 4, the Alternate Payee shall be entitled only to any pre -retirement survivor benefits under the Plan attributable to her awarded benefit share as would be determined at the time of the Participant's death in lieu of any benefit provided in Section 3. SECTION 9. DEATH OF ALTERNATE PAYEE If the Alternate Payee should die before a portion of the Participant's benefits are assigned and vested as awarded by this Order, no benefits shall be paid on behalf of the Alternate Payee. If the Alternate Payee should die after a portion of the Participant's benefit is assigned and vested to the Alternate Payee, the portion assigned to the Alternate Payee will not revert to the Participant and the benefit shall be forfeited. Upon the Alternate Payee's death after commencement of the benefits, further payments under this Order shall cease to be paid to the alternate Payee under the Plan. SECTION 10. COMPLIANCE WITH APPLICABLE LAWS AND PLAN PROVISIONS The parties to this Order intend that it comply with the applicable provisions of ERISA and the Code. The Participant and Alternate Payee shall each be responsible for his or her own Federal, state and local income taxes and any other taxes attributable to any and all payments from the Plan which are received by the Participant and the Alternate Payee, respectively. However, if the Alternate Payee is not the spouse or former spouse of the Participant, the Participant is responsible for all taxes. The Participant and the Alternate Payee shall notify the Plan of any change of address. For purposes of notification, the Plan address is: PPG QDRO Administration P.O. Box 58057 Jacksonville, FL 32241-8057 No provision in this Order shall be construed to require the Plan to (a) make any payment or take any action which is inconsistent with any Federal law, rule, regulation or applicable judicial decision; (b) provide any type or form of benefit, or any option, which is not otherwise provided under the provisions of the Plan; (c) provide increased benefits (determined on the basis of actuarial value); or (d) pay benefits to an Alternate Payee as defined in Section 414(p) of the Code which are required to be paid to another Alternate Payee under another Order previously determined to be a Qualified Domestic Relations Order as defined in Section 414(p) of the Code. The undertakings and obligations of the Plan as set forth in this Order are solely those of the Plan. Neither PPG Industries, Inc., PPG QDRO Administration, any of its subsidiary or affiliated corporations, nor any officer, employee or agent of any such corporations (other than the Plan Administrator acting as such) shall be deemed to.have incurred any obligations as a result of this Order. Notwithstanding any other provision of this Order, in the event that the Participant, Alternate Payee or any other party claiming rights under this Order shall make any claim which the Plan Administrator shall determine to be inconsistent with this Order or with the Retirement Equity Act of 1984, as amended, the Plan may cease making further payments to any person whose rights under the Plan, in the sole judgment of the Plan Administrator, may be affected by such claim pending resolution of the claim or further order of this Court. The Plan may also take such further action or actions as may be permitted by law with respect to such claim. The Participant is designated as a constructive trustee for any payments that are received by the Participant, but are due to the Alternate Payee, and will remit the payment to the Alternate Payee within five (5) days of receipt of such payment. SECTION 8. RESERVATION OF JURISDICTION This Court reserves jurisdiction over the parties and the Plan until such time as the obligations of the Plan to the Alternate Payee under this Order have been fully paid and discharged. Further, this Court reserves jurisdiction to amend this Order to establish or maintain its status as a QDRO under ERISA and the Code. Dated: et// BY THE COURT: 06)7LE, The foregoing QDRO is consented and agreed to by: PARTICIPANT: / ALTERNATE PAYEE: DONALD C. THORNHIL Date: 12/, / i Judge pee,art,"2-0-z-oe__A-01 BRENDA L. THORNHILL Date: % f /2.- /eZD/y Distribution of this QDRO to: Participant: None Attorney for Alternate Payee: Diane G. Radcliff, Esquire 3448 Trindle Road Camp Hill, PA 17011 -4=1 Participant: Donald C. Thornhill 219 West Keller Street Mechanicsburg, PA 17055 Alternate Payee: Brenda L. Thornhill 1059 Allendale Road, Apartment E Mechanicsburg, PA 17055 lappy