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Notice 2021-3.pdf

n-21-03.pdf
Preview of Notice 2021-3
🔗 Source: irs.gov
📊 Size: 124 KB
📄 Pages: 9 pages
⬇️ Downloads: 50

Summary

The IRS is extending temporary relief from the physical presence requirement for spousal consents under qualified retirement plans due to the COVID-19 pandemic. The relief, which was initially provided in Notice 2020-42, is being extended from January 1, 2021, through June 30, 2021. This allows for remote electronic notarization of spousal consents for plan loans and distributions, provided certain requirements are met. The relief is intended to facilitate plan distributions and loans while minimizing the need for in-person interactions during the pandemic.

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Description

The IRS is extending temporary relief from the physical presence requirement for spousal consents under qualified retirement plans due to the COVID-19...

Technical Information

  • File Format: PDF
  • File Size: 124 KB
  • Pages: 9
  • Language: EN
  • Total Downloads: 50
  • Last Updated: 2 days ago

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