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Presence Not Required: IRS Extends Remote Signature Procedures for Qualified Plans
ERISA Benefits Law, PLLC 
[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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