My interpretation for the survivor rights was just for the part where the employee had to choose to give survivor rights to the spouse for the $3500/3000 HRA and those that gave survivor rights got a reduced HRA.? Since the HRA is now to subsidize the amount used for the IBM MA premium so that those who have the higher amount (didn't give survivor rights) have to pay $0 for the enhanced plan and those that gave survivor rights (and had a small HRA contribution) have to pay more.
