Hewlett-Packard (HPQ)

Section 19.    Qualified Domestic Relations Orders.

        Upon receipt of any court order relating to the benefit payable to a Participant hereunder, the Committee shall (1) notify the Participant and the "alternate payee(s)" of such order and the Plan's procedures for determining the qualified status of such order; and (2) segregate in a separate account in the Plan the amount payable pursuant to such order. Within eighteen (18) months of receipt of such order, the day-to-day administrator of the Plan shall determine whether the order is a "qualified domestic relations order" (as defined in Section 414(p)(7) of the Code determined as if the Plan were a qualified plan under Section 401(a) of the Code), pursuant to written administrative procedures identical to those adopted by the Company's 401(k) plan in accordance with Section 414(p)(6) and (7) of the Code. If such order is a qualified domestic relations order determined as if the Plan were a qualified plan, the Committee shall pay the segregated amount to that alternate payee(s) entitled thereto in a single lump-sum payment as soon as practicable after such determination.