522. Is there a taxable gift when a nonparticipant spouse waives the right to receive a qualified joint and survivor annuity or a qualified preretirement survivor annuity?Nuco Employeercline202015-04-28T20:37:00Z2015-04-28T20:37:00Z168394Summit Business Media3146114Site Map/Retirement Plans/Gift Taxation/Qualified Plans, TSAs, and IRAsSite Map/Transfer Taxation/Federal Gift Taxation/Qualified Plans, TSAs, and IRAsqualified plan2005-01-25T00:00:00ZTaxFactsDefaultArticle118790738-00-tf1.xml738.00;#2225;#2363;#0x010100C568DB52D9D0A14D9B2FDCC96666E9F2007948130EC3DB064584E219954237AF3900242457EFB8B24247815D688C526CD44D009C4E67E972694125ABDA91AC61F5E51FTax Facts 1Is there a taxable gift when a nonparticipant spouse waives the right to receive a qualified joint and survivor annuity or a qualified preretirement survivor annuity?127100.000000000TaxFactsDefaultArticleSBMEDIA\moss-admin2010-01-15T00:57:29Z522. Is there a taxable gift when a nonparticipant spouse waives the right to receive a qualified joint and survivor annuity or a qualified preretirement survivor annuity?A waiver of the right to receive a qualified joint and survivor annuity or a qualified pre-retirement survivor annuity (Q 3794) by a nonparticipant spouse is not treated as a taxable transfer by the nonparticipant spouse if the waiver is made before the death of the participant spouse..IRC Sec. 2503(f).