QJSA in Plan want to remove

[TPA Bob]

I was thinking years ago there was a process that a Plan could do to eliminate the QJSA provisions (joint and survivor annuity) when the monies sources do not require it.  I searched over the weekend and came up blank.  Can someone help me with a cite?  Or am I dreaming.

thanks in advance

[Kevin C]

1.411(d)-4, Q&A 2 (e).  It's almost at the end of Q&A 2.

[TPA Bob]

thanks.

[D Lewis]

I have been searching to see if there is a waiting period for eliminating QJSA from a profit sharing plan.  I thought I remembered that there was one.

I see that the proposed regulation had a 90 day notice, but the final did not include that.

Am I correct that there is no waiting period for eliminating the QJSA from a profit sharing plan?

[AlbanyConsultant]

FWIW, I've seen this done a bunch of times by different TPAs and never seen anyone implement a waiting period in making this change.