Married workers participating in a defined-benefit plan
A)
must receive a joint and last survivor annuity at retirement.
B)
will receive a joint and last survivor annuity unless they and their spouses elect a single life annuity.
C)
will receive a single life annuity unless they and their spouses elect a joint and last survivor annuity.
D)
need not be offered a joint and last survivor annuity, qualified pension plans need only offer single life annuities.
ANSWER
B
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