Extension of Temporary Relief from the Physical Presence Requirement (Notice 2021-40)

1 organizations filed 1 public comment on Extension of Temporary Relief from the Physical Presence Requirement (Notice 2021-40), at the Internal Revenue Service. The comment window closed 1762d ago.

Abstract

This notice provides a 12-month extension, through June 30, 2022, of the temporary relief provided in Notice 2021-3, 2021-2 IRB 316, from the physical presence requirement in § 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).

Commenters (1)

• U.S. Chamber of Commerce

  1 filing · confidence 97%