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Guest tomaney
Posted

Is it legal for a DB plan to offer only NRD annuities (including QJSA) but offer lumpsum cashouts at any age (with spousal consent).

Specifically, legal is telling me that if the plan offers option for immediate LS, that you must also offer immediate QJSA. I.e. you could have a 35 yr old who could elect a monthly annuity.

Any confirm is welcome (or just a lead where to start researching...)

Thanks.

Guest Harry O
Posted

Legal is always right!

See Reg. 1.417(e)-1(B)(1).

Guest lisbetf
Posted

If the lump sum is less than $5,000, you do not need to offer the immediate QJSA. Otherwise, legal is right!

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