Maine Association
of Professional Accountants
of Professional Accountants
Maine Association of Professional Accountants
Maine Association
of Professional Accountants
of Professional Accountants
Maine Association of Professional Accountants
MAPA News
IRS Provides Another Year of Remote Notarization Relief (taxnotes)
The IRS has ended uncertainty over the upcoming expiration date of temporary relief of the physical presence requirement for participant elections, providing another extension.
IRS Notice 2021-40, 2021-28 IRB 1, released June 24, provides a 12-month extension of the temporary relief from the physical presence requirement in reg. section 1.401(a)-21(d)(6) for participant elections that must be witnessed by a plan representative or a notary public.