What are spousal consent rules for distributions from 401k plans?

Please site the laws or codes applicable to spousal consent.

The Internal Revenue Code and ERISA rules that impose spousal consent requirements on private retirement plans do not apply to governmental plans. (You can click here for a list of the rules that do and do not apply to governmental plans.) Thus, spousal consent requirements, if any, would come from the plan document or from applicable state and local law.

Carol's resource is quite good.
However, you asked a question about 401(k) plans, even though you posted it to the Governmental Plans Message Board. Do you mean your question to apply to a governmental plan, or to a typical (non-governmental) 401(k) plan?

You are welcome to post any question, but it helps to have it posted to the correct board.