Global Evolution of Electronic Wills and COVID-19
On October 17, 2023, the U.S. Internal Revenue Service (IRS) updated its Internal Revenue Manual (IRM) to fully incorporate into the IRM certain e-signature policies and procedures permitting the use of electronic signatures...more
On December 29, 2022, the IRS issued proposed regulations that would permanently allow retirement plans to accept remote participant elections and spousal consents. PROPOSED REGULATIONS STEM FROM THE COVID-19 PANDEMIC-...more