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During that period, relative value disclosure is required only for lump-sum and Period-certain installment options and if the optional form is less valuable than a qualified joint and survivor annuity (QJSA) (or a life annuity for an unmarried participant).
For example, the participant may have irrevocably elected a qualified joint and survivor annuity.
Alternatively, the nonparticipant spouse could agree to allow the participant spouse to change the beneficiary, provided the former is informed of any rights being relinquished (such as the right to the required statutory portion of a qualified joint and survivor annuity).
Examiners are instructed to determine if each participant received the necessary notices under the qualified joint and survivor annuity rules for payouts other than in an annuity form.