“Physical Presence” Waiver Extended for Retirement Plan Consents

The Internal Revenue Service has extended until June 30, 2021, the waiver of the physical presence requirement for retirement plan consents that was first announced in Notice 2020-422020-26 I.R.B. 986 (6/22/2020). Notice 2021-03, 2021-02 I.R.B. ___ (1/11/2021).

This latest notice includes a request for comments, in particular on whether the waiver of the physical presence requirement should be made permanent.

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