; or (2) to an individual retirement plan (as defined in section 7701(a)(37) of the Internal Revenue Code of 1986) if— (A) the beneficiary of such plan is the spouse of the participant, or the spousal consent requirements of subsection (e) are met with respect to any designation of one or more other beneficiaries; and (B) the beneficiary of such plan (whether the spouse or other beneficiary designated under paragraph (1)) may not be changed unless— (i) the spousal consent requirements of subsection (e) are met with respect to any such change; or (ii) the spousal consent under subparagraph (A) to the designation of a beneficiary other than the spouse expressly permits such designation to be changed without the further consent of the spouse. (e) Spousal consent requirements (1) In general For purposes of this section, except as provided in paragraph (2), the spousal consent requirements of this subsection are met with respect to any distribution or any designation or change of beneficiary if— (A) the plan provides to each participant, within a reasonable period of time before such distribution or designation or change of beneficiary is made and consistent with such regulations as the Secretary of the Treasury may prescribe, a written explanation of the rights of the participant and the participant's spouse under this section; (B) the spouse of the participant consents in writing to the distribution or designation or change of beneficiary; (C) in the case of a distribution, the written consent under subparagraph (B) is made during the consent period; and (D) the written consent under subparagraph (B)— (i) acknowledges the effect of such distribution or designation or change of beneficiary