Certain elections made by participants and spouses under retirement plans must be signed “in the physical presence of a plan representative or a notary public.” The IRS provided relief from this physical presence requirement through June 30, 2021 when it issued Notice 2021-3. The relief allows for live audio-video technology to satisfy this physical presence requirement. The IRS just extended this relief through June 30, 2022 per Notice 2021-40.