QJSA Rules for 403(b) Plans

I know this has been discussed on the boards before, but I'm not finding any definitive answer about how to determine if a 403(b) plan is subject to the QJSA rules. Lets say I have an ERISA 403(b)(1) with an annual discretionary matching formula. The plan has never had a transfer in of moneys that are specifically required to offer annuities as a normal form, the plan pays a deceased participant's entire vested benefit to the surviving spouse and choosing an annuity is not a distribution option for participants to choose from. Could my plan still be subject to the QJSA rules? Why?

Go to the J&S rules in Title I of ERISA and look for the provision describing plans not subject to those rules.  After that you'll be on the same page as the rest of us because neither the Government nor any court, to my knowledge, has every opined on how a 403(b) may fit within that provision.     

Thanks Jpod, I was afraid of that being the case. 

Didn't the new pre-approved 403(b) plan documents address this issue (either directly or by omission)?