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Guest grafals
Posted

Is there a restriction or requirement on who can/must be named as a beneficiary on a 423(b) plan, requiring a spousal waiver, similar to an ERISA plan. Since 423(b)s are not governed by ERISA, would the requirements be strictly based on state law? And, if so, is anyone aware of some restrictions/limits due to states being community property states as opposed to non-community property states?

All help is greatly appreciated!

  • 5 weeks later...
Posted

There are no spousal waiver requirements for a 423 plan becuae it is not subject to ERISA. In a CP state 50% of all property acquired during the marriage is owned by each spouse.

mjb

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