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).
What does QJSA stand for?
QJSA stands for Qualified Joint and Survivor Annuity (pension plans)
This definition appears very frequently and is found in the following Acronym Finder categories:
- Business, finance, etc.
See other definitions of QJSA
- Quick Java Markup Language (binding schema)
- Quaternion Julia Navigator
- Queens Jazz Orchestra (New York)
- State Library of Queensland, John Oxley Library (Australia)
- Quarterly Journal of Economics
- Quarterly Journal of the Royal Astronomical Society
- Quarterly Journal of the Royal Meteorological Society
- Queensland Junior Rugby Union (Australia)
- Quality Jewellers of Singapore (Singapore Jewellers Association)
- Quarterly Journal of Speech (National Communication Association)
- Quarterly Journal of Studies on Alcohol (now Journal of Studies on Alchohol)
- Qualified Joint Venture (tax classification)
- Quatuor Jean-Yves Fourmeau (band)
- Quantisized Kernel
- Quick Kaizen (methodology)
- Quidan-Kaisahan Negros Occidental (Phillapines)
- Quiet Key (Dell keyboard)
- Qwerty Keyboard
- Keuka Lake (one of the Finger Lakes in Upstate New York)
- Qualified 401(K) Administrator
Samples in periodicals archive:
For example, the participant may have irrevocably elected a qualified joint and survivor annuity.
Therefore, benefits computed in this manner are larger than those computed as a qualified joint and survivor annuity or a qualified pretirement survivor annuity.
Examination Guidelines As a component of its continued enforcement initiatives for qualified plans, the IRS has released final guidelines for use by employee plans examiners when examining plans for qualified joint and survivor annuity and single-sum distribution issues.
A's interest in X is in the form of a qualified joint and survivor annuity.
401(a)(11), 411(a)(11) and 417: Correction is made by giving affected employees a choice between providing informed consent for the distribution actually made or receiving 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.