non-spouse beneficiary more than 10 years younger

[Guest kjk]

Can a participant with a non-spouse beneficiary who is more than 10 years younger elect the 100% joint and survivor annuity? If not, why not?

[Blinky the 3-eyed Fish]

What does the plan say?

[RTK]

Assuming the plan is subject to 401(a)(9), you would have mdib issue. Take a look at 1.401(4)(9)-6T, Q&A2 of the 2002 401(a)(9) regulations.

[david rigby]

The applicability of these regs to DB plans is now "in flux".

http://www.ncpers.org/nm/publish/news_67.html

[RTK]

I believe that the same mdib provisions are in 1987 and 2001 proposed IRS regulations.