Extending spousal consent requirements to all defined contribution plans sounds straightforward on paper. If a spouse can veto a beneficiary change in most 401(k) plans, why can’t they veto a $50,000 withdrawal? The answer, according to a March 2026 GAO report, is a web of administrative, legal, and philosophical trade-offs that make the issue considerably more complex than it first appears. The Case for Expanding Requirements The current system is, as the GAO frames it, a historical accident.

A new report from the U.S. Government Accountability Office (GAO) has confirmed what many divorce attorneys already know firsthand: the vast majority of defined contribution retirement plans — including the ubiquitous 401(k) — allow a married participant to take out loans, make withdrawals, and receive distributions without their spouse ever being informed, let alone asked. The report, GAO-26-107536, published in March 2026, was requested by members of the Senate Committee on Health, Education, Labor, and Pensions, and examined three core questions: when spousal consent is actually required, what happens to spouses when it isn’t obtained, and what the trade-offs of expanding consent requirements would be.