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Retirement Plan Participant Notices - Qualified Preretirement Survivor Annuity (QPSA) Notice

Description: Certain retirement plans may contain a QPSA feature that provides the surviving spouse with an automatic preretirement survivor annuity if the participant dies before distribution of benefits has commenced. The participant can waive this form of benefit (with spousal consent).

What it should contain: The QPSA notice is a written explanation of the terms and conditions of the QPSA, the effect of a waiver of the QPSA, the right of a participant's spouse to withhold consent to such a waiver, and the right of the participant to revoke such a waiver.

Timing: Generally, a participant should receive a QPSA notice within the period beginning with the first day of the plan year in which you (the participant) attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35.

Who is responsible for sending it: The administrator of the plan.

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