in decline, participants have seen direct charges for processing qualified domestic relations orders increase significantly. 3. Increasing spousal protection under defined contribution plans (a) In general Part 2 of subtitle B of title I of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1051 et seq.) is amended by inserting after section 205 the following new section: 205A. Additional spousal consent requirements (a) In general Each individual account plan to which section 205 does not apply shall provide that, except as provided in subsections (c) and (d), no distribution may be made under the plan unless the spousal consent requirements of subsection (e) are met. (b) Coordination with section 205 Nothing in this section shall be construed to exempt an individual account plan from the requirements of paragraph (1)(C) or (2) of section 205(b) with respect to any participant. (c) Exceptions for certain distributions Subsection (a) shall not apply to— (1) any distribution that is— (A) a minimum required distribution described in section 4974(b) of the Internal Revenue Code of 1986