All amounts payable by the trustee shall be paid in accordance with the provisions of the plan and pursuant to the directions of the committee only to the person or persons entitled thereto pursuant to the plan and the trust, and all such payments shall be made directly to or for the benefit of such person or persons so that said payments may not be and the same shall not be liable for the debts, contracts or engagements of any such person or persons, or taken in execution by attachment or garnishment or by any other legal or equitable proceeding. No participant or other person entitled to receive payment hereunder shall have any right to alienate, anticipate, commute, pledge, encumber or assign any such payments or any benefit accorded to such participant or such other person under the plan and the trust except to discharge obligations to the employer. Prior to distribution in accordance with the terms of the plan and the trust the interest of any participant, former participant or beneficiary shall be solely the right to enforce the provisions of the plan and the trust.

Notwithstanding the above, the plan shall comply with the requirements of any qualified domestic relations order as set forth in Section 414(p) of the Internal Revenue Code. (Ord. 6748-NS § 1, 2003)