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ARTICLE · 16 JANUARY 2023

IRS Proposes Making Remote Notarization Permanent For Retirement Plan Elections & Consents

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On December 30, the Department of Treasury ("Treasury") and the Internal Revenue Service ("IRS") released a notice of proposed rules relating to the use of an electronic medium for retirement plan participant elections and spousal consents. 87 Fed. Reg. 80501...

United StatesEmployment and HR
Victoria Allen
Victoria Allen
Elizabeth Dold
Elizabeth Dold
Louis Mazawey
Louis Mazawey
J. Rose Zaklad
J. Rose Zaklad
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On December 30, the Department of Treasury ("Treasury") and the Internal Revenue Service ("IRS") released a notice of proposed rules relating to the use of an electronic medium for retirement plan participant elections and spousal consents. 87 Fed. Reg. 80501 (Dec. 30, 2022). These proposed regulations were issued in response to the looming expiration date of the extended temporary relief provided in Notice 2022-27, which technically expired on December 31, 2022. The proposed amendments would provide an alternative to in-person witnessing of spousal consents required to be witnessed by a notary public or a plan representative, and clarifies that certain special rules for the use of an electronic medium for participant elections also apply to spousal consents. We provide background and commentary below.

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