Pursuant to section 414(p)(7) of the Internal Revenue Code, during any period in which the issue of whether an executed domestic relations order is a qualified domestic relations order is being determined, the Plan Administrator shall withhold and separately account for the amounts which would have been payable to the alternate payee during such period if the order had been determined to be a qualified domestic relations order. In order words, the Plan Administrator shall be required to withhold and separately account for the called-for portion of the participant’s benefits during the period in which it is determining whether the Order is a QDRO, but only for a maximum of 18 months.