### Question
What is the definition of qualified preretirement survivor annuity?


### Answer
The definition of **qualified preretirement survivor annuity** is as follows in *29 U.S.C. § 1055*:

> an annuity for the life of the surviving spouse the actuarial equivalent of which is not less than 50 percent of the portion of the account balance of the participant (as of the date of death) to which the participant had a nonforfeitable right (within the meaning of section 1053 of this title)

#### Citation:
  - *29 U.S.C. § 1055*
  - Heading: **CHAPTER 18-EMPLOYEE RETIREMENT INCOME SECURITY PROGRAM > SUBCHAPTER I-PROTECTION OF EMPLOYEE BENEFIT RIGHTS > Subtitle B-Regulatory Provisions > part 2-participation and vesting**

