A survivor annuity, either in the form of a qualified joint and survivor annuity, or QJSA, if the participant is alive on the starting date, or a qualified pre-retirement survivor annuity, or QPSA, if the participant dies before the starting date, must be provided to married plan participants and their spouses with respect to certain qualified plans.
These requirements apply to participants in defined-benefit (pension) plans, and defined-contribution plans subject to the minimum funding requirements of Internal Revenue Code ß 412 (e.g., money purchase plans including target benefit plans). Participants in other defined-contribution plans, such as profit-sharing plans, are not subject to the QJSA and QPSA requirements if all of the following requirements are met:
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