J&S Outside U.S.

[Nate X]

A participant is no longer living in the U.S. wants to take a distribution (The participant is living in Mexico).

The plan has spousal waiver and consent requirements.

Does a participant need to have the notary public done by a U.S. Consulate if done outside the U.S.?

[Peter Gulia]

Without commenting on what act your plan might require of a participant, or of a participant's spouse, to provide the distribution the participant seeks, here's a link to rules for a consular official's notarial acts:

http://www.ecfr.gov/cgi-bin/text-idx?SID=37d7caf365c8d58aed2f9b922da4e47d&mc=true&tpl=/ecfrbrowse/Title22/22cfr92_main_02.tpl

22 C.F.R. sections 92.1 to 92.43

[Nate X]

Thank you. That is very helpful.