# Disclosure of Relative Values of Optional Forms of Benefit
> **IRS** · Final regulations. · Published 2003-12-17 · Effective 2003-12-17 · 68 FR 70141
## Document
- **Document number:** 03-31033
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 68 FR 70141
- **CFR reference:** 26 CFR 1
- **Publication date:** 2003-12-17
- **Effective date:** 2003-12-17
- **Treasury docket:** TD 9099
## Abstract

This document contains final regulations that consolidate the content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans, and specify requirements for disclosing the relative value of optional forms of benefit that are payable from certain retirement plans in lieu of a qualified joint and survivor annuity. These regulations affect plan sponsors and administrators, and participants in and beneficiaries of, certain retirement plans.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2003/12/17/03-31033/disclosure-of-relative-values-of-optional-forms-of-benefit)
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