In a govt plan:

Sam retires. A year later, he gets married. Our plan allows him to add survivor benefits for the new spouse.

Does (should) spousal consent apply? If so, can you please provide the applicable IRC reg?

Thanks!!!

H-What spousal consent are you talking about ? You dont need spousal consent to add a spouse as a beneficiary. Also govt plans are not subject to spousal consent requirement under the IRC if employee wants to elect a single life benefit instead of a J & S.