My understanding is that spousal consent for a distribution or loan is NOT required in a profit sharing (or 401(k) plan) that provides only for lump sum and installment payment forms, makes the spouse the 100% beneficiary of the death benefit, does not have transfer money from a J&S plan, and is not used to offset a DB plan. Is that correct? Did I miss any other requirement to avoid spousal consent? Is there any problem with a plan adopting a policy of requiring spousal consent if it truly is not required by the terms of the plan?

Can anyone provide a cite showing that spousal consent is not required in the situation listed above?

Haven't looked at them recently, but at least as a starting point, look at 401(a)(11), and 1.401(a)-20, Q&A-3.

Belgarath, thank you - I've looked at both, but I don't think either of the cites you give gets to the conclusion. The cites do get you to what plans are not subject to QJSA and QPSA, but I think spousal consent is a separate (though related) issue. The portion of the reg you cite does mention that spousal consent IS required for a change to a non-spouse beneficiary (for a plan to meet the requirements to not have the QJSA and QPSA apply). So the questions in my post still stand.

Is there a cite that specifically says consent of the spouse is not required for distributions and loans in a plan that meets the requirements described in the cites you give?

Take a look at 417(a)(4), which says that you need spousal consent if 401(a)(11) applies. Since 401(a)(11) doesn't apply, then you are ok.

But be careful - some documents require spousal consent in all situations, which would override the above.