QPSA


QPSA
USA
A death benefit paid to the surviving spouse of a participant in a defined benefit plan or a money purchase plan.
A qualified preretirement survivor annuity is paid if a married participant dies before beginning to receive a benefit under the plan. The surviving spouse can begin receiving the QPSA no earlier than the earliest retirement date that would have applied to the deceased participant and will continue to receive monthly annuity payments during the remainder of the surviving spouse's lifetime.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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