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Title page 1

Contents 3

Highlights 2

Letter 5

Background 9

Removing Funds from Defined Contribution Plans 9

Annuities and the Evolution of Spousal Consent in Federal Law 12

Beneficiary Designation in Defined Contribution Plans 13

The Thrift Savings Plan 13

Most Defined Contribution Plans Do Not Require Spousal Consent for Participants to Take Out Funds, but a Few Plan Types, and the TSP, Do 14

Few Defined Contribution Plans Require Spousal Consent to Actively Remove Funds, but Most Require It for Beneficiary Changes 15

Among Married Households with Defined Contribution Accounts, About 11 Percent Took Out Funds in 2021, and They Typically Took Less... 21

When Participants Take Out Retirement Funds Without Consent, Their Spouses May Experience Varied Degrees of Financial and Personal Hardship 27

Spouses May Experience Reduced Financial Security and Emotional Well-Being When Participants Take Out Funds Without Their Consent,... 27

While Extent Is Unknown, Stakeholders Said the Incidence of Retirement Fund Removal Without Spousal Knowledge Is Likely Low and the... 29

Severity of Negative Effect on Spouses Depends on Economic Impact of Fund Removal as well as Their Personal Circumstances 32

Stakeholders Cited Heightened Risks of Spouses Losing Retirement Funds During and After Divorce 33

Stakeholders Said Additional Spousal Consent Requirements Could Increase Safeguards for Spouses but Could Have Adverse Effects on Plans... 36

Additional Spousal Consent Requirements May Increase Financial Safeguards and Transparency for Spouses 36

Spousal Consent Requirements May Increase Costs and Delay Processing Time for Both Participants and Plans 38

Stakeholders Identified Additional Considerations and Potential Exceptions to Spousal Consent Requirements 40

Stakeholders Suggested Alternatives to Reduce the Administrative Burden of Spousal Consent Requirements 43

Agency Comments 45

Appendix I: Additional Information About the Thrift Savings Plan (TSP) 47

Appendix II: GAO Contact and Staff Acknowledgments 49

Tables 3

Table 1. Number of Selected Defined Contribution Plans by Type of Plan, 2022 17

Table 2. Selected Spousal Consent Requirements in Different Types of Retirement Plans and Accounts 18

Table 3. Federal Spousal Consent Requirements for Beneficiary Designation in Different Types of Retirement Plans and Accounts 21

Table 4. Selected Characteristics of Married Households That Removed and Did Not Remove Defined Contribution Retirement Funds 23

Table 5. Selected Characteristics of Married and Non-Married Households with One or More Defined Contribution Retirement Accounts 24

Table 6. Selected Characteristics of Married Households That Took Retirement Account Loans and Those That Removed Funds in Other Ways 26

Table 7. The TSP's Policies for Exceptions to the Spousal Consent Requirements 48

Figures 4

Figure 1. Thrift Savings Plan (TSP) Accounts and Assets, December 2024 20

Figure 2. Ownership of Defined Contribution Retirement Accounts Among Married Households with at Least One Account, 2022 31

Figure 3. Illustration of Potential Actions to Regain Retirement Funds Taken Out Without Spouse's Knowledge Prior to a Divorce 34

Figure 4. Illustrated Process of Obtaining Qualified Domestic Relations Orders 35

Figure 5. The TSP Process for Obtaining Spousal Consent 40

Figure 6. Illustrated Mechanisms to Document Spousal Consent 45

Figure 7. The TSP's Investigation Process for Allegations of Marital Status Misrepresentation for Removal of Funds 47

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