ANNE v. RICHARDS

We are in accord with the view expressed by the United States District Court, Southern District of New York in Hurwitz v Sher ( 789 F Supp 134, 137 [citing Treasury Regulation (26 CFR) § 1.401 (a)-20], affd for other reasons 982 F2d 778, 781, n 3, cert denied 508 US 912) that, under the Employee Retirement Income Security Act ( 29 USC § 1055 [c] [21 [A] [i]) and the Internal Revenue Code ( 26 USC § 417 [a] [2] [A] [i]), only a spouse can waive spousal rights to employee plan benefits, that a fiancée is not a spouse, and that such rights, therefore, cannot be effectively waived in a prenuptial agreement.

We have considered defendant's remaining arguments and find them to be without merit.