What does Reg. §401(a)-11 really mean?

[Guest pension222]

Code section 401(a)(11) provides that any benefit paid from a defined benefit plan or a defined contribution subject to the minimum funding standards of section 412 must be paid as a qualified joint & survivor annuity.

Reg. §401(a)-11 provides that a participant may elect not to take a joint and survivor annuity. The election period must be at least 90 days following the furnishing of all applicable information. It then says that in no event may the election period end earlier than the 90th day before the commencement of benefits.

This seems to indicate that the election period must be at least 90 days long and must end no less than 90 days before the commencement of benefits so the required notice here would need to be furnished at least 180 days before the commencement of benefits.

This appears to be in sharp contrast to §1.417(e)-1(B)(3)that says that written consent of the participant and the participant’s spouse must be made not more than 90 days before the annuity starting date.

What does Reg. §401(a)-11 really mean?