Is spousal consent required for a distribution or participant loan in a plan that is not subject to the Qualified Joint and Survivor Annuity (QJSA) rules?
Rev. 09/11/03, E-mail Alert 2003-17

If a plan is not subject to the QJSA rules, spousal consent is not required for either a distribution or a loan. However, the spouse must still be named as beneficiary on the participant's entire plan balance unless he or she consents, in writing, to the naming of another beneficiary. Spousal consent must be witnessed by a Notary Public or Plan Representative, provided the witness is not related.