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401k spousal consent to distribution


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Guest mariaguzzetta
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Am I correct in assuming that with the new regs a 401k profit sharing plan that previously had a joint and survivor annuity clause, can now amend the plan to provide only for a lump sum distribution thereby making it possible to avoid the need to have spousal consent for a distribution? The plan does require that the spouse must be the beneficiary in case of death unless the spouse waives that beneficiary right.

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