Qualified Joint and Survivor Annuity (QJSA) Notice | Practical Law
A model qualified joint and survivor annuity (QJSA) notice under Section 417(a)(3) of the Internal Revenue Code and Section 205(c)(3) of the Employee Retirement Income Security Act of 1974 (ERISA) for all plan participants and their spouses receiving distributions from defined benefit plans and certain other retirement plans. This Standard Document has integrated notes with important explanations and drafting tips.