A plan participant sometimes wants to provide a survivor annuity for a non-spouse beneficiary who is a child or other close relative of the participant, or a significant other who is not a spouse.Caution: If the participant has a spouse, a survivor annuity for a non-spouse beneficiary can be provided only if the spouse consents.

Recommendation: If a participant's plan allows a survivor annuity for a non-spouse beneficiary, the participant should consider providing such an annuity if the participant is so seriously ill that his life expectancy is substantially less than it would be under life expectancy tables, and the participant does not have a spouse.

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