Question about needs analysis

CFA Level III Portfolio Management
#1

for calculating capital available in needs analysis, deceased spouse vested retirement accounts is included.

but in the curriculum book survived person’s vested retirement accounts is not included in capital available.
But survived person’s vested retirement accounts can also help to support living expenses in the future.
so in the perspective of needs analysis, I wonder why it is not included.

#2

If a pension plan member is still alive before retirement, they can’t access funds. In the case of pre-retirement death, the vested contributions with interest are paid to the beneficiary.

#3

Spouse’s capital, living or dead, should be included in capital