QJSA

AcronymDefinition
QJSAQualified Joint and Survivor Annuity (pension plans)
QJSAQuarterly Journal of Studies on Alcohol (now Journal of Studies on Alchohol)
References in periodicals archive ?
However, if you consent in writing, your husband can waive the QJSA and elect instead to receive a single-life annuity.
In essence, without the advance written consent of the non-participant spouse, any payment to the participant during lifetime must be made in the form of a QJSA, and payments prior to the participant's retirement have to be in the form of a QPSA.
A QJSA is an immediate annuity for the life of the pension plan participant and a survivor annuity for the life of the participant's spouse.
QJSAs: A QJSA is defined as an annuity payable to a participant for the participant's lifetime and, after the participant's death, to his or her spouse for the spouse's lifetime.
As noted above, only certain defined contribution plans are required to make QJSA and QPSA payments of retirement benefits to the surviving spouse.
Qualified joint and survivor annuity (QJSA) means an annuity (1) for the life of the participant, with a survivor annuity for the life of his spouse that is not less than one-half (nor greater than 100%) of the amount of the annuity payable during the joint lives of the participant and his spouse, and (2) that is the actuarial equivalent of a single annuity for the life of the participant.
A QPSA is an annuity that is payable for life of the participant's spouse and is equal to the survivor annuity portion of the QJSA that would have been paid if the participant had retired and died.
Annuity starting date--The annuity starting date is a key date for purposes of determining whether benefits are payable as a QPSA, a QJSA, or another selected optional form of benefit payable under the plan.
(12) There are two basic types of ERISA waivers: qualified joint and survivor annuity waivers (QJSA) and qualified preretirement survivor annuity waivers (QPSA).
The Quarterly Journal of Studies on Alcohol (QJSA) (1940) (later renamed Journal of Studies on Alcohol) revived the likes of the Journal of Inebriety, with two important distinctions.
Plans subject to the automatic survivor benefit requirements must provide that, unless waived by the participant with the consent of his or her spouse, retirement benefits will be paid in the form of a qualified joint and survivor annuity (QJSA).
Notice 97-10: Sample Language for a Spotise's Waiver to a QJSA or a QPSA; I.R.S.