Bates & Company |
Central Pension Fund of the IUOE |
Carpenter Morse Group |
Nicholas Pension Consultants |
Central Pension Fund of the IUOE |
Compass Retirement Consulting Group, Inc. |
Retirement, LLC |
Nova 401(k) Associates |
Trucker Huss, A Professional Corporation |
United 401(k) Plans, Inc. |
Prime Pensions, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Retirement Plan Legal Specialist Pentegra |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
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Text of IRS Notice 2021-40: Extension of Temporary Relief from the Physical Presence Requirement for Witnessing of Participant Elections (PDF) Internal Revenue Service [IRS] ![]() [Official Guidance] June 24, 2021 "This notice provides a 12-month extension, through June 30, 2022, of the temporary relief provided in Notice 2021-3 ... from the physical presence requirement in Section 1.401(a)-21(d)(6) for participant elections required to be witnessed by a plan representative or a notary public (the physical presence requirement). This notice also requests specific comments, by September 30, 2021, regarding the physical presence requirement. This extension of relief is provided to respond to the continuing ... pandemic and to permit consideration of stakeholder comments provided pursuant to this notice and Notice 2021-3." |
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