Because the spouse has an interest in the accrued benefit. Not every retirement plan will require a spousal consent for a loan or distribution. However, if the plan has to comply with the Retirement Equity Act of 1984 (REA) spousal requirements, then spousal consent is required. If a spousal consent is necessary, ERISA requires the signature of the spouse be witnessed by a notary or plan administrator. Consult your Summary Plan Document, TPA, and applicable federal and state laws for guidance on your plan requirements. All that said, if a plan is not required to have spousal consent by law, the plan’s administrator can elect to do so.