"Participant has passed and spouse passed some years ago. We believe 3 adult children are beneficiaries. Question -- I imagine the beneficiaries will need to waive the annuity as the default distribution option just as the participant would if he had lived and elected to roll to an IRA?"

"Can't find where the plan was in 1997 or balances or a statement or anything to be able to have that subtracted from a Quadro any advice? I have checked with the plan administrator. They don't seem to know anything. I checked with Fidelity before they rolled it over to an IRA. It was under one company name, but I can see that the company changed their names several different times in different various ways I looked up the 5500 form."