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.


B

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