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IRS Final Regulations on 'Annuity Starting Date' Definition for Defined Benefit Plans (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] July 15, 2003
Excerpt: In accordance with section 417(a)(7)(A), these regulations provide that the QJSA explanation may be furnished on or after the annuity starting date under certain circumstances. The regulations refer to the annuity starting date in such cases as the Aretroactive annuity starting date@, define how payments are made in the case of a retroactive annuity starting date, and set conditions for the use of a retroactive annuity starting date.
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