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Proposed Regulations Allow QJSA Notice to Be Provided After Annuity Starting Date (PDF)
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Jan. 17, 2001
Link to PDF file on BenefitsLink's server. Excerpt: This document contains proposed regulations relating to the special rule added by the Small Business Job Protection Act of 1996 which permits the required written explanations of certain annuity benefits to be provided by qualified retirement plans to plan participants after the annuity starting date. These regulations affect administrators of, participants in, and beneficiaries of qualified retirement plans.

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