May 13, 2022 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). | ||||