Form 5625 - Employee Benefit Plan Joint And Survivor Page 2
Download a blank fillable Form 5625 - Employee Benefit Plan Joint And Survivor in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 5625 - Employee Benefit Plan Joint And Survivor with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2II.
JOINT AND SURVIVOR BENEFITS—Continued
Yes No N/ A
Plan Reference
i.
Does the plan provide an automatic QJSA to a participant who is married on the
annuity starting date, regardless of whether married throughout the one-year period
ending on the annuity starting date? [363, 364]
j. Is the plan a defined benefit plan that provides for the election of retroactive annuity
starting date? [365]
III. PRERETIREMENT SURVIVOR ANNUITIES
a.
Does the plan provide the surviving spouse of a vested participant who dies
before the annuity starting date with a qualified preretirement survivor annuity
(QPSA)? [366]
b.
Is the amount of the QPSA correctly defined -
(i)
in the case of a defined benefit plan? [367, 368]
(ii) in the case of a defined contribution plan? [369]
c.
Does the plan provide that the surviving spouse can begin receiving the QPSA -
(i)
in a defined benefit plan, no later then the month the participant would have
attained earliest retirement age (or within a reasonable time after death, if later) ?
[370]
(ii) in a defined contribution plan, within a reasonable time after the participant’s
death? [371]
d.
In a defined benefit plan that allows the QPSA to be paid earlier or later than the
time described in III.c.(i) does the plan make actuarial adjustments to reflect the early
or delayed payment? [372]
e.
In a defined benefit plan that charges the participant for the cost of the QPSA, is
the charge inapplicable prior to the later of the time the participant can waive the
QPSA or when the participant is given notice of the right to waive the QPSA? [373]
f.
Does the plan provide that the participant can elect during the applicable election
period to waive the QPSA only with spousal consent to a specific nonspouse
beneficiary? [374, 375]
g.
Does the plan provide that a participant may revoke a waiver of the QPSA at any
time and any number of times during the applicable election period? [376]
h.
Does the plan limit any marriage requirement for the QPSA to no more than one
year before the participant’s death? [377]
IV. SPOUSAL CONSENTS AND PLAN LOANS
a.
Does the plan require the consent of the spouse (or surviving spouse) to any
distribution in any form other than a QJSA (or QPSA), except where the present value
of the nonforfeitable benefit does not exceed $5,000? [378]
b.
Does the plan require the consent of the surviving spouse to the distribution of a
QPSA while it is immediately distributable, except where the present value of the
nonforfeitable benefit does not exceed $5,000? [379]
c.
If the plan provides for participant loans, does it require spousal consent to the
use of the accrued benefit as security for the loan? [380]
5625
Form
(Rev. 2-2006) (page 2) Cat. No. 42700L
Department of the Treasury - Internal Revenue Service
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 5625 - Employee Benefit Plan Joint And Survivor (worksheet Number 3 - Determination Of Qualification )
Financial
Form 8453-e - Employee Benefit Plan Declaration And Signature For Electronic/magnetic Media Filing - 1998
Legal
Related Categories
Parent category: Financial