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May 13, 2022
2022-0771

IRS extends through end of 2022 temporary relief from in-person witnessing requirement for certain participant elections

The IRS has extended (Notice 2022-27) for another six months temporary relief from the requirement for certain participant elections to be witnessed in person by a plan representative or notary public; instead, through December 31, 2022, a notary public or plan representative may witness these elections using acceptable electronic methods (specified in section III. A and B of Notice 2021-03).

 

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