6/24/2021
Notice 2021-40 Extension of Temporary Relief from the Physical Presence Requirement extends two types of relief from the physical presence requirement for participant elections required to be witnessed by a plan representative or a notary public for the period from July 1, 2021, through June 30, 2022:
(1) temporary relief from the physical presence requirement for any participant election witnessed by a notary public in a state that permits remote notarization
(2) temporary relief from the physical presence requirement for any participant election witnessed by a plan representative
The notice also requests comments regarding regarding whether these options should be made permanent by September 30, 2021.
IRB: 2021-28, July 12, 2021