Consent of spouse?

[Lori H]

When is consent of spouse required for distributions?

[Bird]

Generally, when the plan has a J&S option.

[CMarkB]

More specifically, spousal consent for a distribution is required for a plan that is subject to the qualified joint and survivor annuity requirements and under which the participant desires to elect a form other than a qualified joint and survivor annuity. Additionally, for a plan not subject to the QJS requirements, spousal consent is required to designate a non-spouse beneficiary. Hope this is helpful.

[My 2 cents]

And, of course, spousal consent is required when the plan says it is, even if spousal consent would otherwise not be required. Sometimes, for example, governmental defined benefit plans include spousal consent language, and (even though the plan is not required to follow the spousal consent rules by law) in those instances, spousal consent is required.