Mandatory withholding spouse beneficiary

[Guest srs]

It is clear a non-spouse beneficiary does not require 20% mandatory federal withholding even though they may otherwise rollover.

Is a lump-sum payment to the spouse beneficiary subject to 20% mandatory withholding?

Does it matter if the spouse bene is the sole beneficiary or not?

[John Feldt ERPA CPC QPA]

Generally, the portion of the lump sum being paid to the spouse which eligible for rollover is also subject to the mandatory 20% withholding.

The part that matters is who is being paid.