An explanation of beneficiary designations and income tax consequences related to ERISA and qualified plans during divorce. A divorce process can be complicated.Here's an in-depth checklist at what to expect during a federal employee divorce process. To assist our members, the Middlesex County Retirement System has produced a sample Domestic Relations Order. NYSLRS must have an approved DRO on file, and proof of divorce, to make direct pension payments to an ex-spouse of a member. Fill out the contact form or call us at 732-767-0044 to schedule your free initial consultation. When ERISA is silent on an issue, courts have applied federal common law to fill in the gaps.