Multiple beneficiaries
(vi) Multiple beneficiaries. If an employee has more than one designated beneficiary under a QLAC, the rules in 1.401(a)(9)-8(a) apply for purposes of paragraphs (q)(3)(i) and (ii) of this section. (vii) Treatment of former spouses(A) In general. The payment of survivor benefits to the employee's former spouse under an annuity contract will not cause the contract to fail to satisfy the requirements of this paragraph (q)(3) merely because the divorce between the employee and that former spouse occurred after the contract is purchased, provided that a qualified domestic relations order described in section 414(p) (or, to the extent provided in paragraph (q)(3)(vii)(B) of this section, a divorce or separation instrument) satisfying the requirements of paragraph (q)(3)(vii)(C) of this section has been issued in connection with the divorce. (B) [Reserved] (C) Applicable requirements. This paragraph (q)(3)(vii)(C) is satisfied if the qualified domestic relations order (or divorce or separation instrument) issued in connection with the divorce