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Presence Not Required: IRS Extends Remote Signature Procedures for Qualified Plans
ERISA Benefits Law, PLLCLink to more items from this source
[Guidance Overview]
Jan. 4, 2021

"For a participant election witnessed by a notary public, the physical presence requirement is deemed satisfied with remote notarization using live audio-video technology that satisfies certain requirements. For a participant or spousal election witnessed by a plan representative, the physical presence requirement is deemed satisfied if an audio-video system is used that satisfies [specified requirements.]"

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