TITLE 26. INTERNAL REVENUE CODE § 417. Definitions and special rules for purposes of minimum survivor annuity requirements., 26 USCS § 417
Summary
(a) Election to waive qualified joint and survivor annuity or qualified preretirement survivor annuity.
(1) In general. A plan meets the requirements of section 401(a)(11) [26 USCS § 401(a)(11)] only if—
(A) under the plan, each participant—
(i) may elect at any time during the applicable election period to waive the qualified joint and survivor annuity form of benefit or the qualified preretirement survivor annuity form of benefit (or both),