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QOSA


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Guest meeh3704
Posted

I also posted in the DB forum, but I am posting here b/c it seems this forum has more activity.

As you know, plans were required to start operating in compliance with the Qualified Optional Survivor Annuity ("QOSA") rules for plan years beginning after 12/31/2007. What do you do if a plan failed to offer QOSA as an option in 2008? Is there a correction method for this type of failure? If not, is there a correction procedure for failiing to offer a QJSA that by analogy could be applied to a failure to offer a QOSA?

Posted

EPCRS (Rev Proc 2008-50) does not mention QOSA. Given that, your suggestion for QJSA fix, by analogy, seems appropriate. Look at section 6.04 and Appendix A.07 of Rev Proc 2008-50.

John Simmons

johnsimmonslaw@gmail.com

Note to Readers: For you, I'm a stranger posting on a bulletin board. Posts here should not be given the same weight as personalized advice from a professional who knows or can learn all the facts of your situation.

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