[Official Guidance]

10/20/2006: From Federal Register: Final Regs on Electronic Media for Benefit Notices, Elections and Consents (PDF) (Internal Revenue Service [IRS])

12 pages. Excerpt: These regulations generally apply to applicable notices provided, and participant elections made, on or after January 1, 2007.... The participant election rules in these regulations extend the use of electronic media to the notice and election rules applicable to plans that are subject to the QJSA requirements of section 417.... [T]heseregulations do not adopt the suggestion that spousal PINs be permitted in lieu of the physical presence requirement[.]