The qualified pre-retirement survivor annuity form is such that the payment to the participant's surviving spouse must not be less than the amount that would be payable as a survivor annuity if the following conditions were met: (a) if the participant dies after reaching the plan's earliest retirement age, the surviving spouse must receive payments at least as great as the survivor annuity payable to the deceased participant had the participant retired on the participant's date of death; or, (b) if the participant dies on or before the participant reached the plan's earliest retirement age, the surviving spouse must receive payments at least as great as the survivor annuity payable to the deceased participant calculated as if the participant had (i) terminated the participant's employment on the date of the participant's death, (ii) survived to the plan's earliest retirement age, (iii) retired with an immediate annuity payment at the plan's earliest retirement age, and (iv) died on the day after the date on which the participant would have attained the plan's earliest retirement age.

In the case of a money purchase pension plan, the qualified pre-retirement survivor annuity form is such that the participant's surviving spouse must receive an annuity for life with the value of not less than 50% of the participant's plan benefit as of the date of the participant's death.