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QPSA
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Opinion Letter 91-02
Addresses whether a qualified preretirement survivor annuity is a nonforfeitable benefit where the participant had not died as of the date of plan termination. Under the Multiemployer Pension Reform Act of 2014, a qualified preretirement survivor annuity is not to be treated as forfeitable solely because the participant is alive on the date of multiemployer plan insolvency or termination.