Section $401($k$)$ plans must have automatic survivor benefits $($QJSAs and QPSAs$)$ unless

the plan provides that, upon the participant's death, the vested account balance will be paid in full to the surviving spouse.

the plan is not a direct or indirect transferee of a plan to which the automatic survivor annuity requirements apply.

the participant elects to receive payment as a lump$-$sum distribution.

the participant does not elect payments in the form of a life annuity.

A$)$

I, II$,$ and III

B$)$

III and IV

C$)$

I, II$,$ III, and IV

D$)$

I and II

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