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EP Examination Process Guide - Section 9 - Participant Rights - Participant Events - Qualified Joint & Survivor Annuity (QJSA) Notice

Description: Certain retirement plans may contain a QJSA feature that provides the participant and their spouse with a lifetime annuity. The participant can waive this form of benefit with spousal consent.

What It Should Contain: The QJSA notice is a written explanation of the terms and conditions of the QJSA, the effect of a waiver of the QJSA, the right of a participant's spouse to withhold consent to such a waiver, and the right of the participant to revoke a waiver. The notice should explain that a participant can revoke the election of the benefit (with spousal consent) during the immediate 90-day period prior to the date benefit payments begin. For additional information, please refer to the Department of Labor - Employee Benefits Security Administration publication - What You Should Know About Your Retirement Plan.

Timing: A participant should receive an explanation of the QJSA with the payment election materials after applying for a plan benefit. It should be provided in the 90-day period ending on their benefit commencement date.

Who Is Responsible For Sending It: The administrator of the plan.

Page Last Reviewed or Updated: 06-Nov-2013