13 pages. The temporary waiver of the physical presence requirement ... is based solely on the social distancing restrictions necessitated by a national public health emergency.... [T]he burden to justify any permanent change rests on the industry and business groups that have been heavily lobbying Treasury-IRS to eliminate the physical presence requirement for spousal consents.... [T]he business community"s arguments do not hold up, and should not be credited to support any permanent weakening of spousal protections."  MORE >>