Posted 24 January 2003 - 01:51 PM
If a single participant designates his brother as his death benefit beneficiary and then subsequently marries, we know that the spouse will automatically be considered the designated beneficiary when the participant dies. However, if the participant dies and the spouse wants the brother to take the death benefit, can the spouse make a post-death consent to the designation of the brother or is the spouse the beneficiary so that the only way the brother can take is to have the spouse make a valid disclaimer. Assume this is a defined contribution plan not subject to 401(a)(11). Regulation 1.401(a)-20, Q&A-33(a) indicates that a spouse may consent to any waiver at any time . . . . Thanks for your help.