If a participant has not furnished evidence of his or her spouse's date of birth, the plan administrator, or designated service provider will use the participant's age in determining the minimum distribution period according to Treasury regulation § 1.401(a)(9)-5, Q&A-4(a) without regard to Treasury regulation § 1.401(a)(9)-5, Q&A-4(b).
N.J. Admin. Code § 17:7-8.6