; (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; and (ii) is witnessed by a plan representative or a notary public. (2) Exceptions under section 205(c)(2)(B) to apply The requirements of paragraph (1) (other than subparagraph (A) thereof) shall not apply with respect to any distribution or designation or change of beneficiary if a participant establishes to the satisfaction of the plan administrator that— (A) there is no spouse; (B) the participant and the participant's spouse have not been married throughout the 1-year period ending on the date of the distribution or designation or change of beneficiary; or (C) such consent cannot be obtained because— (i) the spouse cannot be located; (ii) due to exceptional circumstances, requiring the participant to seek the spouse's consent would be inappropriate; or (iii) of such other circumstances as the Secretary of the Treasury may by regulations prescribe. (3) Consent limited to spouse and event Any written consent by a spouse under paragraph (1), or the establishment by a participant that an exception under paragraph (2) applies with respect to a spouse, shall be effective only with respect to that spouse and to the distribution or designation or change of beneficiary to which it relates. (4) Consent period For purposes of this subsection, the term consent period means, with respect to any distribution— (A) the 90-day period immediately preceding the date of such distribution