ChrisB.

Thank you, fmsinc for your response to my question. I appreciate it. I will read through these today. Best, Chris.

Thank you very much. If you know, can you tell me the regulation that says "no optional form of payment may be less valuable than the accrued benefit defined in the plan"?

I would like to get some thoughts on the following: Assume a plan offers three JSAs: a 50% JSA, a 75% JSA, and a 100% JSA. The plan designates the 50% JSA as the QJSA. I assume that means the 75% would be the QOSA. 29 U.S.C. § 1055(d). Now, I understand that the QJSA and the QOSA must be actuarial equivalent to the offered SLA. 29 U.S.C. § 1055(d). What about the 100% JSA. Is that also subject to AE requirements? Thanks for your thoughts and comments!