The debate over spousal consent in 401(k) plans tends to overshadow a quieter but equally significant gap in the retirement protection system: Individual Retirement Accounts are entirely outside the federal spousal consent framework, and they’re bigger than the entire defined contribution plan market. According to figures cited in a March 2026 GAO report on spousal retirement protections, IRAs held $17 trillion in assets at the end of 2024, compared to $12 trillion across all defined contribution plans.