We have a plan that has not been able to locate the surviving spouse of a deceased TV participant for a number of years. The TV participant would have turned 65 in 2015 (when QPSA payments would have started) and we are wanting to begin distribution of the QPSA for the spouse soon. The plan does not allow for retroactive payments. Would the QPSA benefit due to the spouse be actuarially increased to 2017 based on the participant lifetime or the spousal lifetime? I cannot find any literature that handles this issue. Has anyone come across this? thank you