On July 1, 2022, must spouses’ consents resume physical presence before a notary?

For a spouse’s consent to an election against a survivor annuity or naming a beneficiary other than the participant’s spouse, the IRS has relaxed the physical-presence condition and allows—from January 1, 2020 through June 30, 2022—a remote witnessing that uses live audio-video technology and meets all requirements and conditions under the State law that applies to the notary or, for a plan representative, meets controls specified in the IRS’s notice.  IRS Notice 2021-40; 2021-28 I.R.B. 15 (July 12, 2021); Notice 2021-3, 2021-2 I.R.B 316 (Jan. 11, 2021); Notice 2020-42, 2020-26 I.R.B. 986 (June 3, 2020).

Do we guess the IRS will let this relief expire with June 30?

Or does anyone predict another extension?

I would not predict another extension, as it seems the "world" is getting back to normal.  Return to office is happening for many.  I don't imagine it is difficult to find a notary to do an in-person at this time.  However, you never know what the government will do.  I didn't think the airplane mask mandate would be extended, which it was, before it was removed by the courts.

R Griffith, thank you for your observations.

I would agree with the posts.

I’ve done a number of notary transactions in the January to March time frame and there should be little problem in most areas of the country .

HA!  In the real world where I live and work it is all to common for Military Members and Federal Employees in particular to: (i) forge their spouse's names waiving survivor benefits and obtain the services of a friendly Notary; or, (ii) submit applications for retirement electronically and simply represent themselves an "unmarried".  This doesn't happen as often with Particpants in ERISA plans. 

Any loosening of the requirements will facilitate the worst in people involved in contentious divorces.   

I served as an arbitrator in a case where, in the middle of the divorce arbitration process, a Military Member filed for retirement electronically and represented that he was unmarried, and also contrived to obtain a 100% disability retirement pursuant to Chapter 61 of 10 USC §1201 et seq. (not marital property and not divisible in divorce) with the assistance of friendly physician co-workers.  I awarded her alimony equal to the amount of what would have been her share of his retired pay, and a judgment for about $780,000 representing the present value of his SBP annuity with the proviso that if he restored the survivor annuity (that would require him to confess to felonious perjury) the judgment would be vacated.  By law the judgment accrues interest at the rate of 10% per annum.   

Some of us live in cynical worlds where we see the worst in people who have no qualms about violating the law and ignoring court orders or written agreements.     

David  

I would note that in IRS Notice 2021-40, the IRS said:

Quote

The Treasury Department and the IRS request comments on whether permanent guidance modifying the physical presence requirement should be issued. After review and consideration of the comments received in response to this notice and Notice 2021-3, 3 the Treasury Department and the IRS will determine whether to propose modifications to the physical presence requirement in § 1.401(a)-(21)(d)(6) as part of the regulatory process that will include the opportunity for further comment, or instead to issue an announcement that the physical presence requirement currently in § 1.401(a)-(21)(d)(6) will be retained without modification.

The comment period is closed and while it appears only 13 comments were received, both pro and con perspectives are well-represented.  The IRS has not yet acted.

As BenefitsLink now shows, the IRS extends relief from "physical presence" before a notary or plan representative through December 31, 2022.

Employee Benefits: News, Regs, Analysis, Laws, Surveys and Policy (benefitslink.com)