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MAPA News

2021 Newsletter Page 12021 Newsletter Page 22021 Newsletter Page 32021 Newsletter Page 42021 Newsletter Page 5

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.

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Windham, Maine 04062