News & Analysis as of

Remote Notarization Physical Presence Test

Faegre Drinker Biddle & Reath LLP

IRS Extends Temporary Relief from “Physical Presence” Requirement Through December 31, 2022

The IRS recently issued Notice 2022-27, providing a six-month extension of the temporary relief from the physical presence requirement for certain plan elections (including spousal consents) required to be witnessed by a plan...more

Tucker Arensberg, P.C.

IRS Extends Relief for Participant Signatures

Tucker Arensberg, P.C. on

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...more

Morgan Lewis - ML Benefits

IRS Again Extends Temporary Relief from ‘Physical Presence’ Requirement for Certain Retirement Plan Elections

The IRS issued Notice 2021-40 (the Notice) on June 24 that provides a 12-month extension (until June 30, 2022) of the temporary relief from the requirement that certain retirement plan elections be witnessed – in person – by...more

Snell & Wilmer

Can’t Touch This: IRS Extends Physical Presence Relief for Remote Notarization

Snell & Wilmer on

On December 23, 2020, the IRS issued Notice 2021-03, which extends relief from the “physical presence” requirement applicable to signatures that must be witnessed by a plan representative or notary public. By way of...more

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