senior moment

If a profit sharing or 401(k) is a REA safe harbor, and therefore does not require spousal consent, is consent nevertheless required if the distribution is greater than $5,000

Assuming there are not complicating factors such as the plan contains amounts transferred from another plan that was subject to REA, then a distribution from a REA safe harbor plan does not need spousal consent for a distribution (or in-service withdrawal, or a loan).  Any amounts transferred in that are subject to REA continue to be subject to spousal consent. 

Keep in mind that a REA safe harbor plan like all other plans does need to get spousal consent for a designation of a non-spouse beneficiary.

Thanks, wasn't sure if the >$5k applied here

And a plan’s administrator or claims administrator might evaluate whether someone should Read The Fabulous Document.

Some documents impose a pension-like spouse’s-consent condition even when neither ERISA’s title I nor the Internal Revenue Code calls for it.

While decades of improvements in service providers’ documents make such an unintended provision less likely than it once was, it is not yet so infrequent that it’s riskless for a plan’s administrator (or whoever really does the work) to omit reading the document. A risk evaluation might be affected by the size of a distribution, or of a set of distributions.

Right you are Peter, the very first thing everyone should do in every circumstance is RTFD as that's what it is there for and likely contains the answers to most questions.

Another point worth noting is that all qualified plans are subject to a $5,000 (increasing to $7,000 per SECURE 2.0) participant consent requirement, regardless of whether spousal consent to the selection of an alternate form of benefit is required by the plan document, ERISA or the Code.

Yes, but my original question related to a non-REA profit sharing plan.  In that case, would spousal consent be required if the distribution was over $5,000.

I surmise that if the plan is not a plan subjected as a REA safe harbor, even if the distribution was over $5,000 no spousal consent require.

Let's keep it simple.  If the plan says it is a REA safe harbor and includes the required language needed, then no spousal consent is needed.

If the plan doesn't say it is a REA safe harbor (explicitly or not) or does not include the required language, then spousal consent is needed for amounts over an applicable force out.

If the plan, regardless of what is says about a REA safe harbor, says a transaction (loan, withdrawal, distribution, amounts under $5000, ...) requires spousal consent, then spousal consent is needed.  Or, as Peter and CuseFan commented, RTFD.

Thanks for the very concise answer and , exactly what we were looking for.