News & Analysis as of

Remote Notarization Relief Measures

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

Locke Lord LLP

IRS Extends Relief Allowing Remote Witnessing Procedures for Certain Retirement Plan Elections

Locke Lord LLP on

As the COVID-19 pandemic drags on, administrators of defined benefit pension plans continue to field questions about the notary requirement related to certain participant and spousal elections. For qualified retirement plans...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

Seyfarth Shaw LLP

You May Even Get a Vaccine Before Needing to go to the Notary; the IRS Has Extended Remote Witnessing of Participant Elections

Seyfarth Shaw LLP on

Seyfarth Synopsis: The IRS has extended the remote notarization relief that gives plans and participants greater flexibility for participant elections, including spousal consents, that must be signed in person and witnessed...more

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