Apr 26, 2021· Comment from U.S. Chamber of Commerce· IRS-2020-0049-0003
Filed on regulations.gov — full text not in the inline record.
IRSNonrulemakingIRS-2020-0049
Extension of Temporary Relief from the Physical Presence Requirement for Spousal Consents Under Qualified Retirement Plans (Notice 2021-03)
RIN
—
Last modified
Jun 11, 2021
Comment window
closed 1887d ago
U.S. Chamber of Commerce filings
1
Activity
U.S. Chamber of Commerce filed 1 comment on this docket between Apr 26, 2021 and Apr 26, 2021. 0 other organizations filed here. The comment window closed 1887d ago.
What U.S. Chamber of Commerce filed (1)
Abstract
In response to the continuing public health emergency caused by the Coronavirus Disease 2019 (COVID-19) pandemic, and the related social distancing that has been implemented, this notice extends from January 1, 2021, through June 30, 2021, the temporary relief provided in Notice 2020-42, 2020-26 I.R.B. 986, from the physical presence requirement in Treasury Regulation § 1.401(a)-21(d)(6) for participant elections required to be witnessed by a plan representative or a notary public, including spousal consent required under § 417 of the Internal Revenue Code, and solicits comments with respect to the relief.
View on regulations.gov →Co-filers (0)
See everyone who commented →- U.S. Chamber of CommerceTHIS ORG1 filing · confidence 97%