Is spousal consent required to make required mimimum distributions?

[Guest MikeD]

If a plan has J&S provisions and a participant must begin receiving RMDs, does the participant's spouse have to consent to those distributions being single-sum distributions?

Thanks.

[E as in ERISA]

Yes. See Q & A 4 of § 1.401(a)(9)–8.

[Brian Gallagher]

Do you have a link to that? My search skills aren't really up to par.

Thanks in advance.

[E as in ERISA]

http://benefitslink.com/taxregs/rmd2002final.pdf

[Guest svatty]

never mind ... i posted a reply ... but had misread the question (re: spousal consent for a form of distribution OTHER than QJSA)