Is spousal consent needed?

[Guest JBeck]

A 401(k) profit sharing plan only offers lump sums and installments. In order to be exempt from the QJSA/QPSA rules it must require the spouse to be the beneficiary of the participant's account unless the spouse consents. Does this requirement just apply to distributions prior to the commencement of retirement benefits? In other words, if the participant dies prior to the commencement of retirement benefits, the spouse is the default beneficiary. But the spouse doesn't hve to consent to the lump sum distribuiton, does he/she? I am really concerned about the installment distribution? Is spousal consent required for the participant to designate another beneficiary if he/she elects an installment distribution???

[rlb64]

Spousal consent is required if the participant elects an installment and designates a bene who is not the spouse. Spousal consent is not required if installement, but the bene is the spouse.