(3) Plan to provide written explanations (A) Explanation of joint and survivor annuity Each plan shall provide to each participant, within a reasonable period of time before the annuity starting date (and consistent with such regulations as the Secretary may prescribe), a written explanation of— (i) the terms and conditions of the qualified joint and survivor annuity and of the qualified optional survivor annuity, (ii) the participant’s right to make, and the effect of, an election under paragraph (1) to waive the joint and survivor annuity form of benefit, (iii) the rights of the participant’s spouse under paragraph (2), and (iv) the right to make, and the effect of, a revocation of an election under paragraph (1). (B) Explanation of qualified preretirement survivor annuity (i) In general Each plan shall provide to each participant, within the applicable period with respect to such participant (and consistent with such regulations as the Secretary may prescribe), a written explanation with respect to the qualified preretirement survivor annuity comparable to that required under subparagraph (A). (ii) Applicable period For purposes of clause (i), the term “applicable period” means, with respect to a participant, whichever of the following periods ends last: (I) The period beginning with the first day of the plan year in which the participant attains age 32 and ending with the close of the plan year preceding the plan year in which the participant attains age 35. (II) A reasonable period after the individual becomes a participant. (III) A reasonable period ending after paragraph (5) ceases to apply to the participant. (IV) A reasonable period ending after section 401(a)(11) applies to the participant. In the case of a participant who separates from service before attaining age 35, the applicable period shall be a reasonable period after separation.
26 USC § 417(a)(3)
None identified, default scope is assumed to be the parent (subpart B) of this section.