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Retirement Plans Newsletter

June 24, 2021


[Official Guidance]

Text of IRS Notice 2021-40: Extension of Temporary Relief from the Physical Presence Requirement (PDF)

"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 Coronavirus Disease 2019 (COVID-19) pandemic and to permit consideration of stakeholder comments provided pursuant to this notice and Notice 2021-3."  MORE >>

Internal Revenue Service [IRS]

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BenefitsLink Retirement Plans Newsletter, ISSN no. 1536-9587.

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