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IRS Extends Authorization for Remote Notarization of Retirement Plan Consent Documents to December 31, 2022
Bolton Link to more items from this source
[Guidance Overview]
May 20, 2022

"In order for the physical presence requirement to be satisfied by a plan representative, the following must occur: [1] Live audio-video technology which allows for direct interaction between the individual and the plan representative, [2] The individual signing the election must present a valid photo ID ... during the live audio-video conference, [3] The individual must transmit a copy of the signed document by fax or electronic means directly to the plan representative on the same date it was signed, and [4] After receiving the signed document, the plan representative must acknowledge that the signature was witnessed and transmit the signed document with acknowledgment back to the individual."

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