Retro ASDs as an option and QJSA Relative Value

[Guest meggie]

I'm deveoping retirement forms allowing for retro ASDs and I thought that I would have to provide information including QJSA Relative Value information for all forms of annuity for both the retro ASD and current ASD, because electing a retroASD is an option under the plan.

Now, I'm thinking that I would only have to do the 2 sets of calculations and disclose that including relative value information to the participant under the following circumstances: (1) not all forms of annuity are available at the retroASD, and/or (2) need spousal consent to elect a retroASD if the survivor benefit under that election is less than what would have been available under the plan's QJSA at the current ASD. If those 2 conditions do not apply to the participant, would you agree that I would not be REQUIRED to provide benefit information as of a current ASD??. However, if the situation could apply-i.e. say need spousal consent (2), then it would make sense to provide the information as of both dates for all participants as an administrative practice?

In other words--what is required from a notice perspective? Provide retirement information as of the retroASD and as of a current date OR just as of the retro ASD date with noted caveats mentioned above? Thanks.