Employer sponsors a DB plan for union employees.

Employer is offering an additional $800 monthly payment (for 10 years) as an early retirement incentive (the "Window Benefit"). The Window Benefit will be on top of the benefits the participants have hitherto earned under the plan.

The CBA states that any early retirement incentives offered by the Employer are not subject to spousal consent. I'm not sure whether this CBA provision can hold up though since Code section 401(a)(11)(A) says that if the participant doesn't die before his ASD, his "accrued benefit" must be payable in the form of a QJSA.

Does anyone know whether this Window Benefit is part of the participants' "accrued benefit" as that term is used in 401(a)(11)(A)?

Is the $800 window benefit a single life annuity or 10-yr certain? Can they elect it as any other optional form or only as stated?