Payment of Death Benefits to Spouse

[Guest Sara H]

A former employee of one of our clients has passed away. His spouse is his primary beneficiary. This plan is subject to the QJSA rules & they never filled out a waiver. The spouse would like to receive her distribution as a lump sum rather than as an annuity. As the spouse, is she allowed to make this choice after her husband's death?

[Everett Moreland]

A plan can allow a surviving spouse to elect a lump sum. Whether the plan in question allows a surviving spouse to elect a lump sum depends on the terms of the plan document.