DISTRIBUTION PROVISIONS 42. Joint and survivor annuity, qualified optional survivor annuity, and preretirement survivor annuity requirements

Section 3. Qualified Optional Survivor Annuity

0325 Publ 6088 (PDF) · 2026-10-03 edition · updated 2026-10-04 · United States

3.1 For plan years beginning after December 31, 2007, if a married participant elects to waive the qualified joint and survivor annuity, the participant may elect the qualified optional survivor annuity at any time during the applicable election period.

Get a plain-English answer with a citation back to this text.

Ask AI about this code

Export this section

▸Contents — 0325 Publ 6088 (PDF)

0325 Publ 6088 (PDF)

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.