An aspect of a retirement plan that allows the dependents of a vested employee to collect benefits in the event that the employee dies before reaching retirement age.
Related information about preretirement survivor annuity:
- PreRetirement Survivor Annuity Notice - DWS Investments
Pre-retirement survivor annuity notice. This notice must be provided to married participants in a money purchase plan and certain profit sharing plans, unless ...
- Qualified Preretirement Survivor Annuity [Internal Revenue] Law ...
According to 26 USCS § 417 [Title 26. Internal Revenue Code; Subtitle A. Income Taxes; Chapter 1. Normal Taxes and Surtaxes; Subchapter D. Deferred ...
- What is preretirement survivor annuity? definition and meaning
Definition of preretirement survivor annuity: An aspect of a retirement plan that allows the dependents of a vested employee to collect benefits in the event that ...
- Survivor Benefit Rules for Defined Contribution Plans - Prudential
A Qualified Preretirement Survivor Annuity (QPSA) provides benefits if the participant dies before benefit payments begin. A Qualified Joint and Survivor Annuity ...
- 29 USC § 1055 - Requirement of joint and survivor annuity and ...
(2) in the case of a vested participant who dies before the annuity starting date and who has a surviving spouse, a qualified preretirement survivor annuity shall ...
- Qualified Preretirement Survivor Annuity
Aug 2, 2012 ... EP Examination Process Guide - Section 9 - Participant Rights - Participant Events - Qualified Preretirement Survivor Annuity (QPSA) Notice ...
- 4.72.9 Qualified Joint and Survivor Annuity Requirements
... the nonemployee spouse a plan beneficiary, with an interest called a qualified preretirement survivor annuity (QPSA) which survives the participant's death.
- § 1.401(a)-20 Requirements of qualified joint and survivor annuity ...
In general, these plans must provide both a qualified joint and survivor annuity ( QJSA) and a qualified preretirement survivor annuity (QPSA) to remain qualified.