ERISA 403(b)

This post may be slightly out of the purview of this blog but I am hoping someone can add some insight

My question seems straightforward.

My understanding is a participant in an ERISA 403(b) plan must name their spouse 100% primary beneficiary unless…. the spouse agrees to a different beneficiary

I am receiving push back that the participant is ONLY required to name their spouse as 50% primary beneficiary with the remaining amount (50%) to any other individual.

Your help and guidance is appreciated.



The plan itself may include the waiver requirement for any % less than 100 for the spouse, even if ERISA itself does not require more than 50%. 403b plans that normally pay out as annuities usually require only 50% beneficiary share for the spouse.

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