66 Treatment of Alternate Recipients o A person who is an Alternate Recipient under a Qualified Medical Child Support Order shall be considered a beneficiary under the Plan for purposes of any applicable provisions of ERISA. o A person who is an Alternate Recipient under any Medical Child Support Order shall be considered a participant under the Plan for purposes of the reporting and disclosure requirements of Part 1 of Title I of ERISA. Modification of Procedure This Procedure may be modified from time to time by the Plan Administrator or its designee in its discretion to conform to regulations promulgated by the Secretary of Labor or Secretary of the Treasury or any other applicable guidance thereunder.