Section 8. QLAC purchased with joint and survivor annuity benefits.

In the case of a QLAC purchased with joint and survivor benefits, a domestic relations order will not affect the permissibility of the joint and survivor annuity benefits so long as certain requirements are met as specified in section ______ (refer to the section of the plan which includes the sample plan language suggested by LRM #32).

(Note to reviewer: Any retirement plan qualification rule that applies because a participant is married must be applied with respect to a participant who is married to an individual of the same sex. See the definition of spouse in Reg. § 301-7701-18. For example, a participant in a plan subject to the rules of § 401(a)(11) who is married to a same-sex spouse cannot waive a QJSA without obtaining spousal consent pursuant to § 417. See Notice 2015-86, 2015-52, I.R.B. 887. See also the Note to reviewer at LRM #49 for additional provisions affected.)