spouse notice of retroactive annuity starting date

[LIBERTYKID]

Plan has a normal retirement date of age 65. Lost participant terminated before age 65 is found at age 67. If the plan payments are retro to age 65, I understand that the regs require interest on the back payments. But does the spouse have to consent to a joint and survivor annuity retro to age 65 by seeing a comparison of the spousal benefit at age 65 vs age 67? Is the QJSA a greater benefit commencing at age 67 than age 65?

[Guest Harry O]

Why do you think you need to make retro payments back to age 65? A well-drafted plan should require a participant to make application for benefits before payments can commence. This permits a plan to start payments at the later date with an actuarial increase for delayed payments but no retro payments.