Is the spouse of a participant in a 401(k) plan that provides for QJSA required to execute a consent in front of a notary public or a plan representative?

Yes, if the participant's accrued benefit is used as security for the loan unless the total accrued benefit subject to the security is $5,000 or less. Spousal consent must be obtained within 90 days of the date that the loan is so secured, and in teh smae manner as the consent to the waiver of the QJSA or QPSA is obtained. For purposes of spousal consent, any renegotiation, extension, renewal, or other revision of a loan is treated as a new loan.

Taken from Pension Answer Book Q10:12