Qualified Domestic Relations Order (QDRO) - Visa

[CAPTION FOR THE DOMESTIC RELATIONS CASE]QUALIFIED DOMESTIC RELATIONS ORDERFOR PARTICIPANT NOT YET IN PAY STATUS1. PURPOSE. This Order is directed to the Visa Retirement Plan (Plan). The Plan is adefined benefit retirement plan that is qualified for tax-exempt status under Sections401(a) and 501(a) of the Internal Revenue Code of 1986 (Code). This Order is intended tobe a qualified domestic relations order under Section 414(p) of the Code, and Section206(d)(3) of the Employee Retirement Income Security Act of 1974 (ERISA), and isintended to provide for [FILL IN ONE OR MORE: a division of marital propertyrights/alimony/child support] for the Alternate Payee named in Paragraph 2 below.2. PARTIES. [FILL IN NAME] is the Participant in the Plan. The Participant's mailing addressis [FILL IN], and Social Security number is [FILL IN].[FILL IN NAME] is the Alternate Payee of the portion of the Participant's accrued benefitthat is awarded below. The Alternate Payee's mailing address is [FILL IN], Social Securitynumber is [FILL IN], and date of birth is [FILL IN].[The parties were married on [FILL IN] and were [divorced/legally separated] on[FILL IN]. – [COMPLETE THIS SENTENCE IF ALT. 1 IN SECTION 3 BELOW IS USED.]3. AWARDED AMOUNT. The Parties intend to award the Alternate Payee a . . .[FILL IN ONLY ONE OF THE FOLLOWING ALTERNATIVES]Alt. 1 – Separate interest award with marriage fraction formula:. . . separate interest in the Participant’s vested accrued benefit in the Plan inan amount equal to the product of [FILL IN PERCENTAGE] of the Participant’saccrued benefit calculated as of the earlier of the Participant’s normalretirement date or the date when the Alternate Payee begins to receive theawarded benefit (Calculation Date), multiplied by the ratio of the number ofyears and months of marriage during which the Participant participated in eachindividual component of the Plan as of the Calculation Date over the number ofyears and months of service earned by the Participant while participating in eachindividual component of the Plan as of the Calculation Date (Awarded Benefit).Alt.2 – Separate interest award with accrued-to-date formula:. . . separate interest in the Participant’s vested accrued benefit under the Planin an amount equal to [FILL IN PERCENTAGE] of the Participant’s accruedbenefit calculated as of [FILL IN THE APPLICABLE DATE, i.e., DATE OF LEGALSEPARATION OR DIVORCE], and frozen as of that date (Awarded Benefit).3

4. FORM OF PAYMENT.[NOTE: IF THE AWARDED BENEFIT HAS A PRESENT VALUE NO GREATER THAN $1,000 ,THE ALTERNATE PAYEE WILL AUTOMATICALLY RECEIVE AN IMMEDIATE LUMP SUMFROM THE PLAN AND ALT 1, BELOW, SHOULD BE FILLED IN. IF THE AWARDEDBENEFIT HAS A VALUE GREATER THAN $1,000, FILL IN ONE OF THE FOLLOWINGALTERNATIVES:]Alt. 1 – The Alternate Payee will receive a lump sum payment of the present value ofthe Awarded Benefit and will have no further interest in the Plan.Alt. 2 – The Alternate Payee may elect any form of payment for the Awarded Benefitthat is available under the Plan, other than a joint and survivor annuity with[his/her] spouse, at the time when [he/she] applies for payment underParagraph 5 below.Alt. 3 - The Plan will pay the Awarded Benefit to the Alternate Payee in the form of[FILL IN THE ELECTED FORM].5. PAYMENT DATE.[NOTE: FILL IN ONE ALTERNATIVE.]Alt. 1 - [NOTE: USE ALT. 1 IF THE PRESENT VALUE OF THE AWARDED BENEFIT ISNOT GREATER THAN $1,000 OR IF THE PARTIES INTEND TO AWARD THEALTERNATE PAYEE AN IMMEDIATE LUMP SUM PAYMENT.]The Plan will pay the Awarded Benefit in a lump sum as soon as practicableafter the date the administrator of the Plan determines that this Order isqualified under Code Section 414(p).Alt. 2 - [NOTE: USE ALT. 2 TO PERMIT THE ALTERNATE PAYEE TO ELECT THEPAYMENT DATE AT A LATER TIME.]The Alternate Payee may elect the date when the Awarded Benefit will bepaid, but in no event later than the Participant’s 65 th birthday or the date theParticipant commences receiving benefits under the Plan, whichever is earlier.If the Alternate Payee elects to begin receiving benefits before theParticipant's 65 th birthday, the Awarded Benefit attributable to theParticipant’s participation in the pre-2002 and/or 2002 components of the Planwill be actuarially reduced, unless the Participant has already begun to receivesubsidized early retirement benefits, in which event the Alternate Payee willalso receive subsidized benefits from the pre-2002 and/or 2002 components ofthe Plan. If the Alternate Payee begins to receive a non-subsidized, actuariallyreduced Awarded Benefit from the pre-2002 and/or 2002 components of thePlan and the Participant subsequently begins to receive a subsidized benefitfrom such components of the Plan, the Plan will not recalculate the AwardedBenefit to include the subsidy.4

Alt. 3 - [NOTE: USE ALT. 3 TO SPECIFY THE PAYMENT DATE IN THE ORDER.]The Plan will pay the Awarded Benefit in the form elected [OR described]above in Paragraph 4, beginning as of [FILL IN THE DESIRED BEGINNING DATE],but in no event later than the Participant’s 65 th birthday or the date theParticipant commences receiving benefits under the Plan, whichever is earlier.[IF THE PAYMENT DATE IS BEFORE THE PARTICIPANT'S 65 TH BIRTHDAY, ADDTHE FOLLOWING SENTENCE]: The Awarded Benefit attributable to theParticipant’s participation in the pre-2002 and/or 2002 components of the Planwill be actuarially reduced, unless the Participant has already begun to receivea subsidized early retirement benefit from such components, in which eventthe Alternate Payee will also receive subsidized benefits from suchcomponents. If the Alternate Payee begins to receive a non-subsidized,actuarially reduced Awarded Benefit from the pre-2002 and/or 2002components of the Plan and the Participant subsequently begins to receive asubsidized benefit from such components of the Plan, the Plan will notrecalculate the Awarded Benefit to include the subsidy.6. EFFECT OF ALTERNATE PAYEE’S DEATH BEFORE PAYMENT OF THE AWARDED BENEFITBEGINS. In the event the Alternate Payee dies before beginning to receive the AwardedBenefit, the Awarded Benefit will revert to the Participant. If the Participant is alreadyreceiving benefits from the Plan at that time, the Plan will adjust the Participant'sbenefit payments to take the reversion into account.7. EFFECT OF PARTICIPANT’S DEATH. In the event the Participant dies before theParticipant and the Alternate Payee begin to receive benefits under the Plan, theAlternate Payee shall be treated as the Participant’s surviving spouse with respect to theportion of the Participant’s accrued benefit awarded to the Alternate Payee under thisOrder but shall not receive any additional benefit from the Plan. If the Participant diesafter either the Participant or the Alternate Payee begin to receive benefits under thePlan, the Alternate Payee shall not be treated as the Participant’s surviving spouse andshall only be entitled to the Awarded Benefit. [NOTE: IF THE PARTICIPANT DIESBEFORE RECEIVING BENEFIT PAYMENTS FROM THE PLAN, A DEATH BENEFIT ISPAYABLE TO A SURVIVING SPOUSE AND, IF THE PARTICIPANT MEETS CERTAINELIGIBILITY REQUIREMENTS, TO SURVIVING CHILDREN UNTIL THEY REACH AGE 21.]8. CONSTRUCTION OF ORDER. The administrator of the Plan will construe and apply thisOrder in a manner that does not require either (a) payment to the Alternate Payee ofany portion of the Participant's accrued benefit that has previously been awarded underany other qualified domestic relations order, (b) payment of benefits having an actuarialequivalent value greater than the benefits that the Plan would have paid if this Orderhad not been issued, (c) any type of benefit or form of payment or option not otherwiseprovided under the Plan, (d) payment at a time not permitted under the Plan.5