Section 838.303 - Expressly dividing employee annuity(a) A court order directed at employee annuity is not a court order acceptable for processing unless it expressly divides the employee annuity as provided in paragraph (b) of this section.(b) To expressly divide employee annuity as required by paragraph (a) of this section the court order must-(1) Identify the retirement system using terms that are sufficient to identify the retirement system as explained in § 838.611 ; and(2) Expressly state that the former spouse is entitled to a portion of the employee annuity using terms that are sufficient to identify the employee annuity as explained in § 838.612 .