QPSA

(redirected from Qualified Preretirement Survivor Annuity)
AcronymDefinition
QPSAQualified Preretirement Survivor Annuity (pension plans)
QPSAQueensland Pharmacy Students' Association (Brisbane, Australia)
QPSAQuality Premade Scrapbook Association
QPSAQualified Professional in Substance Abuse
QPSAQueensland Police Service Academy (Australia)
QPSAQuebec Practical Shooting Association (Canada)
QPSAQuilogy Professional Services Automation
QPSAQualified Pre-Survivor Annuity
QPSAQualified Preretirement Survivorship Annuity
QPSAQumran Psalm
QPSAQuality Performance Summary Assessment
QPSAQueens Park School Association (UK)
QPSAQuantum Particle State Analyzer
QPSAQuality Process and Systems Assurance
References in periodicals archive ?
36) If, instead, the participant dies before payments begin, the plan must pay at least one-half of the benefits to the surviving spouse for life as a qualified preretirement survivor annuity (QPSA).
If the participant with a nonforfeitable benefit dies before payments begin, the plan must pay the surviving spouse a qualified preretirement survivor annuity (QPSA) for the remainder of his or her life.
Automatically revoking a beneficiary designation, therefore, has no effect on the legally separated spouse's rights to death benefits under the qualified preretirement survivor annuity (QPSA) rules.
Revenue Ruling 2012-3 describes how the qualified joint and survivor annuity (QJSA) and the qualified preretirement survivor annuity (QPSA) rules, described in SS401(a)(11) and 417 of the Internal Revenue Code (IRC), apply when a deferred annuity contract is purchased under a profit-sharing plan.
the requirement that a plan provide the qualified joint and survivor annuity (QJSA) and qualified preretirement survivor annuity (QPSA) forms of benefit, see Q 339) apply to all defined benefit plans and to those defined contribution plans which are subject to the minimum funding standards (e.
Defined benefit plans and money purchase pension plans must pay benefits in the form of a qualified joint and survivor annuity (QJSA) to retiring employees and a qualified preretirement survivor annuity (QPSA) to employees who terminate prior to their normal retirement date, unless the employee and, if the employee is married, the employee's spouse, consent to a different benefit payment option.
as with a qualified preretirement survivor annuity, the spouse must
qualified preretirement survivor annuity (QPSA): An annuity that must be provided by a qualified retirement plan to the surviving spouse of a participant who dies prior to retirement age.
The first required benefit is a qualified preretirement survivor annuity (QPSA).
Dated -- -- Participant [See Spousal Consent Over] GENERAL CONSENT OF SPOUSE TO WAIVER OF QUALIFIED PRERETIREMENT SURVIVOR ANNUITY PAYMENT FORM [DEFINED BENEFIT PLAN OR DEFINED CONTRIBUTION PLAN] I am the spouse of Participant.
One is known as the qualified preretirement survivor annuity (QPSA) which applies when the participant dies before receiving any pension payments.
Waiver of the right to receive a qualified joint and survivor annuity or a qualified preretirement survivor annuity (see Q 339) by a nonparticipant spouse is not treated as a taxable transfer by such spouse if the waiver is made before the death of the participant spouse.
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