; and (C) by adding at the end the following new paragraph: (12) by an individual for appropriate relief in the case of a violation of the individual's rights under section 205A. . (4) Parallel amendment to section 205 Section 205(c)(2)(B) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1055(c)(2)(B) ) is amended by inserting , because due to exceptional circumstances requiring the participant to seek the spouse's consent would be inappropriate after located . (b) Conforming amendment to Internal Revenue Code of 1986 Section 401(a) of the Internal Revenue Code of 1986 is amended by inserting after paragraph (17) the following new paragraph: (18) Additional spousal consent requirements (A) In general In the case of a defined contribution plan to which paragraph (11) does not apply, except as provided in subsections (c) and (d), a trust forming part of such plan shall not constitute a qualified trust under this section unless no distribution may be made under the plan unless the spousal consent requirements of subparagraph (E) are met. (B) Coordination with paragraph (11) Nothing in this paragraph shall be construed to exempt a defined contribution plan from the requirements of subparagraph (B)(ii), (B)(iii), or (C) of paragraph (11) with respect to any participant. (C) Exceptions for certain distributions Subparagraph (A) shall not apply to— (i) any distribution that is— (I) a minimum required distribution described in section 4974(b), (II) permitted under section 411(a)(11) to be made without the consent of the participant, or (III) in an amount that is less than 25 percent of the account balance, (ii) any distribution in the form of a qualified joint and survivor annuity (as defined in section 417(b)), a qualified optional survivor annuity (as defined in section 417(g)), a qualified preretirement survivor annuity (as defined in section 417(c)), or a series of substantially equal periodic payments (not less frequently than annually) made for the joint lives (or life expectancies) of the