Stronger Pension Protection for Surviving Spouses Act

[AI summary unavailable — showing source text] Stronger Pension Protection for Surviving Spouses Act - Amends the Employee Retirement Income Security Act and the Internal Revenue Code to revise the requirements which must be met for a pension plan providing benefit payments in the form of an annuity to have the effect of a qualified joint and survivor annuity. Eliminates the provision which allows a pension plan, which makes certain elections ineffective if the participant dies within two years, to be treated as satisfying the joint and survivor requirements if certain other conditions are met. Sets forth additional joint and survivor requirements, including that: (1) each participant in the plan who is married shall be treated as having elected the qualified joint and survivor annuity form; (2) such election may be revoked and a new election of a qualified joint and survivor annuity form made only (A) during a specified period, (B) by the participant and spouse jointly and in writing, and (C) after they receive a written explanation of the terms and conditions of the annuity and the effect of an election or revocation; and (3) specified notice requirements are met.…